Accepting Business at a Special Price Power Serve Company expects to operate at 90% of productive capacity during May. The total manufacturing costs for May for the production of 32 , 400 batteries are budgeted as follows: Direct materials 5266,600 Direct labor Variable factory overhead 27,440 The company has an opportunity to submik a bid for 2,000 batteries to be dellvered by May 31 to a government agency. If the contract is obtained, it is onticipated that the additional activity wil not interfere with normai produetion during May or increase the seiling or administretive 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. 5 per unit