Younes Incorporated manufactures industrial components. One of its products, which is used in the construction of industrial air conditioners, is known as P$06.$ Data concerning this product are given below:

Per Unit

Selling price $ $220$

Direct materials $ $38$

Direct labor $ $1$

Variable manufacturing overhead $ $8$

Fixed manufacturing overhead $ $16$

Variable selling expense $ $4$

Fixed selling and administrative expense $ $16$

The above per unit data are based on annual production of $4,000$ units of the component. Assume that direct labor is a variable cost.

The company has received a special, one$-$time$-$only order for $400$ units of component P$06.$ There would be no variable selling expense on this special order and the total fixed manufacturing overhead and fixed selling and administrative expenses of the company would not be affected by the order. Assuming that Younes has excess capacity and can fill the order without cutting back on the production of any product, what is the minimum price per unit below which the company should not accept the special order?