A pharmaceutical company has an offer to sell 200,000 units of its product in Canada for a reduced price. The normal sales price for this product in the USA is $87 per unit. For this product at the reduced sales price, variable costs will be $46 per unit. Fixed costs will not be affected by accepting the offer, but an export tax of 10% of the sales price will be assessed for each unit exported, and shipping costs for the 200,000 units will be $14,000. The company accepts the business and sells the product in Canada. The companys Net Income increases $28,000 as a result. Calculate the pre-tax reduced sales price per unit of the product sold in Canada (round to nearest $0.00).