Andretti Company has a single product called a Dak. The company normally produces and sells 89,000 Daks each year at a selling price of $58 per unit. The companys unit costs at this level of activity are given below:

Direct materials $ 6.50 Direct labor 8.00 Variable manufacturing overhead 2.80 Fixed manufacturing overhead 8.00 ($712,000 total) Variable selling expenses 2.70 Fixed selling expenses 3.50 ($311,500 total) Total cost per unit $ 31.50.

Assume again that Andretti Company has sufficient capacity to produce 115,700 Daks each year. A customer in a foreign market wants to purchase 26,700 Daks. If Andretti accepts this order it would have to pay import duties on the Daks of $2.70 per unit and an additional $16,020 for permits and licenses. The only selling costs that would be associated with the order would be $2.50 per unit shipping cost. What is the break-even price per unit on this order? (Round your answers to 2 decimal places.)