Mathematics · Cost Accounting

Posquade Co produces a single product. Budgeted sales volume for the next three-month period is 50,000 units. Production capacity is 18,000 units per month. The per-unit cost details are: Selling price = $160, Variable cost = $80, Fixed overheads = $33. A potential overseas customer requests a special initial order of 3,000 units over the next three months. Assuming that the company has sufficient idle capacity and wishes to ensure short-term profit is not reduced, what is the minimum price per unit that should be quoted?