Acme Company is considering the addition of a new product line. Management expects annual sales of the new product to be $5,000$ units. Variable production costs are $$42$ per unit and variable selling and administrative expenses are $$10\mathrm{.}50$ per unit. The new product line would increase Acme's total fixed productions costs by $$57,000$ and increase Acme's total fixed selling and administrative expenses by $$18,000.$ If Acme adds the new product line, the contribution margin on its existing products is expected to drop $$37,500$ per year. Acme's total common fixed costs would be unaffected by the addition of the new$-$product. What is the minimum per$-$unit selling price that Acme must charge to break$-$even on the production and sale of the new product line?

$$67\mathrm{.}50$ per unit

$$75\mathrm{.}00$ per unit

$$60\mathrm{.}00$ per unit

$$52\mathrm{.}50$ per unit