You are working on a bid to build two city parks a year for the next three years. This project requires the purchase of $210,000 of equipment that will be depreciated using straight-line depreciation to a zero book value over the 3-year project life. The equipment can be sold at the end of the project for $34,000. The fixed costs will be $18,000 a year and the variable costs will be $168,000 per park. Your required rate of return is 15 percent and your tax rate is 21 percent. What is the minimal amount you should bid per park?