ABC Company seeks to increase net income by $112,674. The company incurred the following costs to produce 100,000 units of Product A: Variable costs $519,968 Fixed costs $728,155 An outside supplier has offered to sell Product A to ABC. If ABC purchases Product A from the outside supplier, ABC could use the released production facilities to make Product B which would generate $220,295 of net income. None of the fixed costs are avoidable. At what unit price would ABC accept the outside supplier's offer if ABC wanted to increase net income by $112,674? (Round your answer to two decimal places.)