Exercise 7-11. Canarie, Inc. has decided to discontinue manufacturing its Quantum model personal organizer. Currently the company has a number of partially completed personal organizers on hand. The company has spent $105 per unit to manufacture these organizers. To complete each unit, costs of $14 for material and $17 for direct labor will be incurred. In addition, $10 of variable overhead and $29 of allocated fixed overhead (relating primarily to depreciation of plant and equipment) will be added per unit. If Canarie, Inc., completes the organizers, it can sell them for $142 per unit. Another manufacturer is interested in purchasing the partially completed organizers for $115 per unit and converting them into inventory tracking devices. What is the incremental profit per unit Canarie, Inc. needs to consider as it evaluates the two alternatives? Enter your answers as amounts only with neither commas nor decimals