Alton Inc. is working at full production capacity producing 26,000 units of a unique product. Manufacturing costs per unit for the product are as follows:

Calculate the contribution margin for 6,500 units for both the current and special order. Contribution Margin Current Special orderDirect materials $10 Direct labor 9 Manufacturing overhead 11 Total manufacturing cost per unit $30Suppose that Alton Inc. had been working at less than full capacity to produce 21,400 units of the product when SHC made the offer. What is the minimum price per unit that Alton should accept for the modified product under these conditions? (Round your answer to 2 decimal places.) Minimum price