*Welch Manufacturing is approached by a European customer to fulfill a one-time-only special order for a product similar to one offered to domestic customers. Welch Manufacturing has enough excess capacity to fill the order without affect other sales. The following per unit data apply for sales to regular customers:

Variable costs

Direct materials

41

Direct labor

19

Manufacturing support

38

Packaging costs

12

Fixed costs

Manufacturing support

45

Packaging costs

15

What is the minimum sales price that Welch should be willing to accept the order? In other words, at what sales price is Welch indifferent between accepting the order and rejecting the order?