during 2020, seth britain lab supplied hospitals with a comprehensive diagnostic kit for $160. at a volume of 75,000 kits, seth had fixed costs of $1,110,000 and a profit before income taxes of $390,000. due to an adverse legal decision, seth's 2021 liability insurance increased by $1,500,000 over 2020. assuming the volume and other costs are unchanged, what should the 2021 price be if seth is to make the same $390,000 profit before income taxes? (cpa adapted)