An outside manufacturer has offered to produce $88,000$ Daks and ship them directly to Andrettis customers. If Andretti Company accepts this offer, the facilities that it uses to produce Daks would be idle; however, fixed manufacturing overhead costs would be reduced by $30\%.$ Because the outside manufacturer would pay for all shipping costs, the variable selling expenses would be only two$-$thirds of their present amount. What is Andrettis avoidable cost per unit that it should compare to the price quoted by the outside manufacturer? $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$