B Inc. currently produces a product with the following cost characteristics: Selling price $100 Variable costs production 38 Variable costs S&A 15 Total fixed costs $948643 Plant capacity 40902 Current product/sales volume 37649 A customer approaches AB Inc. for a special one-time order to purchase 9286 units at a reduced price. No variable selling and administrative costs would be incurred on this special order. What is the minimum acceptable per unit price for this order?