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Pontotoc Industries manufactures a product that is used as a subcomponent by other manufacturers. It has the following price and cost structure:















































Selling price $300
Costs
Direct materials $40
Direct labor 30
Variable manufacturing overhead 24
Fixed manufacturing overhead 60
Variable selling 6
Fixed selling and administrative 20 (180)
Operating margin $120

Pontotoc received a special, one-time order for 1,000 of the above parts. Assuming Pontotoc has excess capacity, the minimum unit price for this special, one-time order is in excess of