The Westem Company is considering the addition of a new product to its current product lines. The expected cost and revenue dara for thet new product are as follows: If the new product is added to the existing product line, then sales of exbting products wil decline. Therefore, the contribution maigin of the other existing product lines is expected to drop $78.000 per yeat. What is the lowest seling price per unit among those listed betow that could be charged for the new poduct and stil make it economically dest able to add the new producr