XYZ Company produces high$-$end espresso machines. An outside supplier

has offered to produce the $5,000$ espresso machines needed each year. XYZ

provides the following per$-$unit cost information for producing espresso

machines, assuming a production level of $5,000$ units per year:

If espresso machine production is outsourced:

The product line supervisor will no longer be needed

The special equipment will be discarded

The costs that make up allocated general overhead are expected to fall by

$$18,000$ total

What is the maximum price per machine that $xYZ$ should be willing to pay

the supplier to produce the espresso machines? $($Round to the nearest dollar

and cents.$)$