The McGregor Company has a maximum production capacity of 65,000 units per year. For that capacity level, fixed costs are $310,000 per year. Variable costs per unit are $65. In the coming year, the company has orders for 70,500 units at $90. The company wants to make a minimum overall operating income of $180,000 on these 70,500 units. Requirement What maximum unit purchase price would McGregor Company be willing to pay to a subcontractor for the additional 5,500 units it cannot manufacture itself to earn an operating income of $180,000? Determine the maxiumum total cost to McGregor Company of producing the 70,500 units while earning an operating income of $180,000. Total costs to produce 70,500 units is Identify the total cost to McGregor Company to manufacture 65,000 units. Total costs to manufacture 65,000 units Determine the maxiumum additional costs to purchase 5,500 units from a subcontractor that McGregor Company would pay in order to earn an operating income of $180,000. The additional costs to purchase 5,500 units from a subcontractor is What maximum unit purchase price would McGregor Company be willing to pay to a subcontractor for the additional 5,500 units it cannot manufacture itself to earn an operating income of $180,000? (Round your answer to the nearest cent.) The maximum price per unit that can be paid to a subcontractor is