Refer to the data for Pampa Parts in Exercise 3-44.

Required
Suppose Pampa expects to sell 8,150 units of NF-9 next year, but the price is uncertain. Using the Goal Seek function in Microsoft Excel, what must be the average price of one unit of NF-9 for Pampa to earn an annual operating profit after taxes of $38,400?

Exercise 3-44

Pampa Parts produces a single product, the NF-9. The product has a unit variable cost of $70 and annual fixed costs of $343,200. Pampa is subject to a 20 percent tax rate.