The Widget Store is considering the addition of a new awesome device. Expected sales and costs

for the new device:

Annual production and sales $\mathrm{ \; \; \; \; \; \; \; 3},000$ units

Selling price per unit                            $ $95$

Variable costs per unit                        $ $42$

Fixed costs per unit                            $ $20$

Some fixed costs are allocated and some are directly traceable fixed costs. In total, $25\%$ of fixed costs are

unavoidable. Because the device will crowd out other product sales, the Widget Store estimates that the

contribution margin of other product lines will decrease by $$15,000$ per year if the new device is

introduced. What is the lowest selling price that would make the new device economically viable?