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

	Product X
Sales Price	70
Variable Costs	35
Overhead allocation	12

The Mesa plant currently produces 11,000 units of Product X but its maximum capacity is 17,000 units. Assume that all of the annual overhead costs of 32,000 is fixed. What is the margin (profit) per unit of Product X that is used to calculate the break-even point?