15.

Apple makes 50,000 units per year of a part it uses in the products it manufactures. The cost per unit of this part is shown below: 

direct materials .............. $12.00 direct labor .................. 10.10 variable overhead ............. 6.50 allocated fixed overhead ...... 9.60 total ......................... $38.20 

An outside supplier has offered to sell Apple 50,000 of these parts for $37.60 per unit. If the company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin earned on this other product would be $310,000 per year. 

Calculate the selling price per unit charged by the outside supplier that would make Apple economically indifferent between making and buying the part.