A. Choudray (Engineering) Ltd makes a product that is sold for 53 per unit and has the following costs per unit:

Variable material cost 10

Variable labour cost 24

Share of fixed costs 12

The labour cost includes three hours charge for assemblers who are paid 6 per hour. The company is considering sub-contracting the assembly work as demand for the product outstrips the ability of the business to assemble the parts that are produced to make the product. What is the maximum price that the company should be prepared to pay to have one unit of the product assembled?