Lift Dentistry Services operates in a large metropolitan area. Lifthas its own dental laboratory used to produce porcelain and goldcrowns. The per unit variable costs to produce these crowns are:  porcelain ....... $81 per crown  gold ............ $115 per crownFixed overhead includes the following:                  porcelain     gold  supervisor's salary       $15,000     $20,000  allocated general overhead   $ 6,000     $ 6,000A local dental laboratory has offered to supply Lift all the crownsit needs. Its price is $100 per porcelain crown and $136 per goldcrown; however, the offer is conditional on supplying both types ofcrowns (i.e., the local laboratory will not supply just one type ofcrown for the price indicated). If the offer is accepted, Lift couldrent the space now being used to make the crowns to another companyfor $16,000 per year. Lift uses 1,800 porcelain crowns and 1,200 goldcrown per year.Assume the local laboratory will charge $100 per porcelain crown, butis willing to negotiate on the price of the gold crowns. Calculate theselling price per unit charged by the local laboratory for the goldcrowns that would make Lift Dentistry Services economically indifferentbetween making the crowns themselves and purchasing the crowns from thelocal laboratory.