Fj9D-A2 Company reported a contribution margin ratio of 70% and total fixed costs of $420,000 during year 1. In year 2, Fj9D-A2 Company expects fixed costs will increase to $510,000 while the variable costs will stay the same as in year 1 at $24 per unit. Calculate the selling price per unit of Fj9D-A2 Company's product needed in year 2 in order to maintain the same break-even point in units as in year 1.