Andretti Company has a single product called a Dak. The company normally produces and sells 83,000 Daks each year at a selling price of $56 per unit. The companys unit costs at this level of activity are given below:

Direct materials	$	7.50
Direct labor		9.00
Variable manufacturing overhead		3.80
Fixed manufacturing overhead		8.00	($664,000 total)
Variable selling expenses		3.70
Fixed selling expenses		3.00	($249,000 total)
Total cost per unit	$	35.00

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

Required:

2. Assume again that Andretti Company has sufficient capacity to produce 103,750 Daks each year. A customer in a foreign market wants to purchase 20,750 Daks. If Andretti accepts this order it would have to pay import duties on the Daks of $3.70 per unit and an additional $16,600 for permits and licenses. The only selling costs that would be associated with the order would be $1.80 per unit shipping cost. What is the break-even price per unit on this order?