12.2) Zoie Co. produces and sells one product. The cost of producing and selling a single unit of this product at the company's normal activity level level of 5,000 units per month is:

Direct Materials	4.7
Direct Labor	3.9
Variable MOH	1.9
Fixed MOH	4
Variable Selling & Admin. Expense	6.5
Fixed Selling & Admin. Expense	3.4

The normal selling price is $55 per unit and the company's capacity is 7,000 units per month. The company has 500 units leftover from last month that need to be sold at a reduced price.

What is the relevant unit cost (in dollars) for determining the a minimum selling price for the 500 leftover units?