Andretti Company produces and sells a single product called a Dak.The company normally produces and sells 60,000 Daks each year at a selling price of $32 per unit.The company's unit costs at this level of activity are given below:

Direct materials

$10.00

Direct manufacturing labor

4.50

Variable manufacturing overhead

2.30

Fixed manufacturing overhead

5.00

($300,000 total)

Variable selling expenses

1.20

Fixed selling expenses

3.50

($210,000 total)

Total cost per unit

$26.50

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

1.Assume that Andretti Company has sufficient capacity to produce 90,000 Daks each year.A customer in a foreign market would like to purchase 20,000 Daks.If Andretti accepts this order, it would have to pay import duties on the Daks of $1.70 per unit and an additional $9,000 for permits and licenses.The variable selling costs associated with the special order would increase to $3.20 per unit.What is the selling price that Andretti would need to charge to breakeven on this order?