ABC Company reported a contribution margin ratio of 60% and total fixed costs of $420,000 during year 1. In year 2, ABC Company expects fixed costs will increase to $490,000 while the variable costs will stay the same as in year 1 at $20 per unit. Calculate the selling price per unit of ABC Company's product needed in year 2 in order to maintain the same break-even point in units as in year 1.