Andretti Company has a single product called a Dak. The company normally produces and sells 82,000 Daks each year at a selling price of $44 per unit. The companys unit costs at this level of activity are given below:

Direct materials	$	8.50
Direct labor		9.00
Variable manufacturing overhead		3.70
Fixed manufacturing overhead		5.00	($410,000 total)
Variable selling expenses		2.70
Fixed selling expenses		5.50	($451,000 total)
Total cost per unit	$	34.40

A number of questions relating to the production and sale of Daks follow. Each question is independent.

Assume again that Andretti Company has sufficient capacity to produce 110,700 Daks each year. A customer in a foreign market wants to purchase 28,700 Daks. Import duties on the Daks would be $3.70 per unit, and costs for permits and licenses would be $20,090. The only selling costs that would be associated with the order would be $2.40 per unit shipping cost. Compute the per unit break-even price on this order. (Round your answers to 2 decimal places.)

Variable manufacturing cost per unit:

import duties per unit:

permits and licenses:

shipping cost per unit:

break-even price per unit: