Derek Thompson looks at the following profitability report of his only product produced in the Mesa plant:

	Product X
Sales Price	75
Variable Costs	39
Overhead allocation	11

The Mesa plant currently produces 11,000 units of Product X but its maximum capacity is 21,000 units. Assume that all of the annual overhead costs of 31,000 is fixed. What is the margin (profit) per unit of Product X that is used to calculate the break-even point?

Enter your answer as a number rounded to two decimal points, e.g., 3.14, 25.70, 100.00, 1540.99. Do not enter any letters, unit symbols, commas, or other non-numerical characters!