A company is currently operating at 75% capacity and producing 3,000 units. Current cost information relating to this production is shown in the table below: Per Unit Sales price $43 Direct material $7 Direct labor $6 Variable overhead $4 Fixed overhead $4 The company has been approached by a customer with a request for a 200-unit special. What is the minimum per unit sales price that management would accept for this order if the company wishes to increase current profits?