John Company is studying whether to outsource its Human Resources (HR) activities. the following will happen if the company decides to outsource the HR services

Salaried professionals who earn $20,155 will be terminated.

Administrative assistants who earn $120,000 will be transferred elsewhere in the organization.

Miscellaneous departmental overhead (e.g., supplies, copy charges, overnight delivery) is expected to decrease by $49,780

$35,154 of corporate overhead, previously allocated to Human Resources, will be picked up by other departments.

If the company can secure needed H/R services locally, what is the maximum price the company would be wiling to pay for outsourcing the HR services.

(Do not round intermediate calculations.