The Tingey Company has 500 obsolete microcomputers that are carried in inventory at a total cost of 720,000. If these microcomputers are upgraded at a total cost of 100,000, they can be sold for a total of 160,000. As an alternative, the microcomputers can be sold in their present condition for 50,000. Suppose the selling price of the upgraded computers has not been set. At what selling price per unit would the company be as well off upgrading the computers as if it just sold the computers in their present condition?

100.

770.

300.

210.