Accepting Business at a Special Price

Box Elder Power Company expects to operate at $85\%$ of productive capacity during May. The total manufacturing

costs for May for the production of $40,000$ batteries are budgeted as follows:

The company has an opportunity to submit a bid for $5,000$ batteries to be delivered by May $31$ to a government

agency. If the contract is obtained, it is anticipated that the additional activity will not interfere with normal

production during May or increase the selling or administrative expenses.

What is the unit cost below which Box Elder Power Company should not go in bidding on the government contract?

Round your answer to two decimal places.

$

per unit