Angie's expects annual sales of 2,400 units, 3 percent, of a new product at a price of $59 a unit, 2 percent. The expected variable cost per unit is $27.20, 2 percent, annual fixed costs are $32,500, and depreciation is $4,400 per year. What is the total annual expense per unit under the pessimistic scenario? Ignore taxes.

$41.70

$43.59

$42.51

$40.02

$44.55