Bishop Manufacturing is implementing an economic order quality (EOQ) inventory-control system and needs a good estimate of the cost to process a purchase order (PO). It takes five total labor hours to process a PO. The average number of stock keeping units (SKUs) on a PO is 2.2. The average wage for people working in the purchasing department is $22 per hour plus employee benefits of $3 per hour. Fixed-costs for the purchasing department are $250,000 per year assuming a 2,000 hour per employee per year work week. What is a good estimate of the cost to order one SKU?