Elfalan Corporation produces a single product. The cost of protiucing and selling o single unit of this product at the companyss normal sctivity ierel or atoco units per month it as follows: The normal selling price of the product is $88.10 per unit. An order has been received from an overseas customer for 2,100 units to be delivered this month at a special dscounted price. Thas order would not change the total ancurt of the company's food costs. The variable selling and administrative expense would be $1.30 less per unit on this order than on normal salet. Direct labor is a variable cost in this compary. Suppose there is not enough idle capacity to produce all of the units for the overseas customer and accepting the special order would requile cutting bscik on probuction of 750 units for regular customers. The minimum acceptable price per uni for the special ordet is closest to (Round your intermediate calculations to 2 decimal places.)