Bright Lite manufactures LED desk lamps. The following information pertains to the company's normal operations per month: Normal number of output units 30,000 desk lamps Direct materials per unit $45 Direct manufacturing labor per unit $5 Variable manufacturing overhead costs $240,000 Fixed manufacturing overhead costs $300,000 Product and process design costs $360,000 Marketing and distribution costs $549,600 Bright Lite is approached by an overseas customer to fulfill a one-time-only special order for 4,000 units. All cost relationships remain the same except for a one-time setup charge of $28,000. No additional design, marketing, or distribution costs will be incurred. There is no long-run impact of this order on this overseas customer nor on existing customers. What is the minimum acceptable price per unit on this one-time-only special order that Bright Light can accept? Bright Lite currently has unused capacity