Dedenne Manufacturing Inc. currently produces 2,000 collection gaming cards per month. The following per unit data apply for sales to regular customers:

	Direct Materials	21.00
	Direct Labor	11.25
	Variable manufacturing overhead	6.50
	Fixed manufacturing overhead	41.25
	Total Manufacturing Costs	80.00

The plant has a capacity for 5,000 collection gaming cards and is considering expanding production to 8,000 collection gaming cards.

The PER UNIT COST of producing 2,500 bicycles amount to ______________.