25. Ellipsis Manufacturing produces goods costing $12 per unit in variable costs and $20 per unit in fixed costs that sell for $45 each. Another firm has asked if Ellipsis will make a special production run to manufacture 3,000 units for them in a one-time-only special order. Ellipsis has the manufacturing capacity to fill the special order without giving up any regular sales.

Calculate the minimum price per unit that the company should accept.