Foto Company makes 30,000 units per year of a part it uses in the products it manufactures. The cost per unit of this part is shown below: direct materials .............. $11.45 direct labor .................. 9.35 variable overhead ............. 7.75 allocated fixed overhead ...... 4.95 total ......................... $33.50 An outside supplier has offered to sell Foto Company 30,000 of these parts for $32.25 per unit. If the company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin earned on this other product would be $90,000 per year. Calculate the selling price per unit charged by the outside supplier that would make Foto economically indifferent between making and buying the part.