Direct materials

$$52\mathrm{.}10$

Direct labor

$$10\mathrm{.}00$

Variable manufacturing overhead

$$3\mathrm{.}00$

Fixed manufacturing overhead

$$21\mathrm{.}10$

Variable selling and administrative expenses

$$5\mathrm{.}60$

Fixed selling and administrative expenses

$$27\mathrm{.}00$

Acme Company manufactures widgets. At the budgeted level of sales and production, Acme' per$-$unit costs are as follows:

The regular selling price of the widget is $$126\mathrm{.}50$ per unit. A customer has offered to buy $3,900$ units at a special discounted price. Acme has ample idle capacity to produce the special order. The special order would have no effect on Acme's fixed manufacturing overhead costs, but Acme's variable selling and administrative expenses would be $$3\mathrm{.}10$ per unit lower than on normal sales. What is the minimum per$-$unit selling price that Acme must charge to break even on the special order?