Accepting Business at a Special Price Forever Ready company expects to operate at 88% of productive capacity during May. The total manufacturing costs for May for the production of 30,800 batteries are budgeted as follows: Direct materials $462,900 Direct labor 170,200 Variable factory overhead 47,580 Fixed factory overhead 95,000 Total manufacturing costs $775,680 The company has an opportunity to submit a bid for 2,000 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 stilling or administrative expenses What is the unit cost below which Forever Ready Company should not yo in bidding on the government contract Round your answer to two decimal places per unit