Accepting Business at a Special Price Power Serve Company expects to operate at 82% of productive capacity during May. The total manufacturing costs for May for the production of 27,060 batteries are budgeted as follows: Direct materials $327,500 Direct labor 120,400 Variable factory overhead 33,768 Fixed factory overhead 67,000 Total manufacturing costs $548,668 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 selling or administrative expenses. What is the unit cost below which Power Serve Company should not go in bidding on the government contract? Round your answer to two decimal places. $ per unit