Auger Ambit Limited is a manufacturing company that sets prices based on total costs plus a mark-up. For the year ending 31 December 20X5 the company is forecasting total fixed costs of £788000. Variable materials costs will be £18.00 per unit and direct labour costs will be £27.56 per unit. The company expects to produce 20000 units, and normally looks for a profit mark up of 25%.

Suggest a suitable cost-based selling price per unit of product for 20X5.