12. Kingston Corp. has 180 units of obsolete product in inventory that originally cost $72,000 to manufacture. It could be sold as scrap to a buyer in Jamaica for $40,000 minus transportation cost of $14 per unit. Alternatively, the 180 units of inventory could be sold here in the USA for a higher price (sales revenue) if it is processed further at an additional cost of $24,000. Kingston processes the old inventory further. That decision results in an increase in Kingston's net income of $5,500. Calculate the price (sales revenue) of the inventory if it is processed further and sold in the USA (round to nearest $1)