The Yellowstone Dutton Ranch is looking to offer a contract to sell 145 head of cattle to a potential buyer each year for the next eight years. The cattle operation will require purchasing $627,000 in new equipment and facilities for the ranch, which will be depreciated using straight-line depreciation to a zero book value over the project's life. The equipment can be sold for $325,000 at the end of the contract. They will also need $15,000 in net working capital for feed and other sundries over the life of the contract. While performing the contract work, they expect to incur fixed costs of $70,000 per year and a variable cost of $605 per cow. They will also face a corporate tax rate of 21%. If the required rate of return is 15%, what is the minimum offer they can make per head of cattle and still turn an economic profit