A company manufactures bird feeders, which they normally sell for $30 each. The company compiles the following information relating to the production of the bird feeders:

Plant capacity280,000 feeders

Current production level200,000 feeders

Direct materials$9/unit

Hourly labor$6/unit

Variable overhead$3/unit

Fixed overhead$400,000

The company receives a request from a large buyer to purchase 12,000 feeders at a reduced price.

What is the minimum price per unit that the company should charge for this order?