Down Home Jeans Co. has an annual plant capacity of 64,000 units, and current production is 46,600 units. Monthly fixed costs are $38,000, and variable costs are $25 per unit. The present selling price is $38 per unit. On February 2, 2014, the company received an offer from Fields Company for 16,300 units of the product at $26 each. Fields Company will market the units in a foreign country under its own brand name. The additional business is not expected to affect the domestic selling price or quantity of sales of Down Home Jeans Co.

	Reject Order (Alternative 1)	Accept Order (Alternative 2)	Differential Effect on Income (Alternative 2)
Revenues
Costs:
Variable manufacturing costs
Income (Loss

What is the minimum price per unit that would produce a positive contribution margin? Round your answer to two decimal places.