Corp's costs to produce 10,000 units of a component are: Direct materials $ 90.000 Direct labor 130.000

Variable factory overhead 60,000

Fixed factory overhead. 140.000

Total costs $420,000

Of the fixed factory overhead costs, $50,000 is avoidable if Corp buys (outsources) the component.

Vendor has offered to sell 10,000 units of the component to Corp for $36 per unit. Assuming no other use of the facilities, what price per unit would Vendor need to charge Corp so that Corp's operating income remains the same whether it makes or buys the component?)