30. Saylor Manufacturing produces goods costing $25 per unit in variable costs and $18 per unit in fixed costs that sell for $60 each. Another firm has asked whether Saylor will make a special production run to manufacture 9,000 units for it in a one-time-only special order. Saylor has the manufacturing capacity to fill the special order without giving up any regular sales.

Calculate the minimum price per unit that Saylor Manufacturing should accept.