A company has just purchased a $640,000 machine to produce gadgets. The machine will be fully depreciated by the straight-line method over its eight-year economic life. The variable cost per gadget is $19.5, and the company incurs fixed costs of $300,000 each year. The company anticipates to sell 20,000 gadgets each year during the project life of eight years. The corporate tax rate for the company is 25%. The appropriate discount rate is 10%. What is the financial break-even unit price of the project (i.e., the price per gadget for the project to break even financially)?