Chapman Company sells its product for $42 per unit. The company's unit product cost based on the full capacity of 400 000 units is as follows:

Direct materials$ 8

Direct labour10

Manufacturing overhead12

Unit product cost$30

A special order offering to buy 40 000 units has been received from a foreign distributor. The only selling costs that would be incurred on this order would be $6 per unit for shipping. The company has sufficient idle capacity to manufacture the additional units. Two-thirds of the manufacturing overhead is fixed and would not be affected by this order. Assume that direct labour is an avoidable cost in this decision. In negotiating a price for the special order, the minimum acceptable selling price per unit should be: