Power Systems, Inc., manufactures jet engines for the United States armed forces on a cost-plus basis. The cost of a particular jet engine the company manufactures is shown as follows:

Direct materials	$200,000
Direct labor	150,000
Overhead
Supervisor’s salary	20,000
Fringe benefits on direct labor	15,000
Depreciation	12,000
Rent	11,000
Total cost	$408,000

If production of this engine were discontinued, the production capacity would be idle, and the supervisor would be laid off. When asked to bid on the next contract for this engine, the minimum unit price that Power Systems should bid is