Elfalan Corporation produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level of 80,000 units per month is as follows: Per Unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $19.00 Variable selling \& administrative expense $2.70 Fixed selling \& administrative expense $8.60 The normal selling price of the product is $71.00 per unit. An order has been received from an overseas customer for 3,000 units to be delivered this month at a special discounted price. Suppose there is not enough idle capacity to produce all of the units for the overseas customer and accepting the special order would require cutting back on production of 900 units for regular customers. The minimum acceptable price per unit for the special order is (rounded to two decimal places if necessary): $36.60$72.98$45.38$64.38$34.40