The following costs are associated with part no. 84 that is used in the production of television sets by BLT Corporation: Direct materials $ 57 Direct labor 26 Variable manufacturing overhead 29 Fixed manufacturing overhead 17 Variable selling costs 14 The company received a special-order inquiry from an appliance manufacturer in Columbia for 15,700 units of part no. 84. The variable selling costs per unit will amount to only $11. Since the company has excess capacity (i. e. it doesn't have to give up producing and selling products in the normal market if it accepts a special order), the minimum price that BLT Corporation should charge the Columbian manufacturer is: