Accepting Business at a Special Price Forever Ready Company expects to operate at 82% of productive capacity during May. The total m anufacturing costs for May for the pr duction of 33,620 batteries are budgeted as follows Direct materials Direct labor Variable factory overhead Flxed factory overhead Total manufacturing costs 461,800 169,800 47,524 95,000 $774,124 The company has an opportunity to submit a bid for 3,000 batteries to be delivered by May'31 to a oovernment agency, If the contract is obtained, t s 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 Forever Ready Company should not go in bidding on the government y What iStheu per unit