Graham's Glassworks makes glass flanges for scientific use. Materials cost $3 per flange, and the glass blowers are paid a wage rate of $26 per hour. A glass blower blows 10 flanges per hour. Fixed manufacturing costs for flanges are $26,000 per period. Period (nonmanufacturing) costs associated with flanges are $16,000 per period and are fixed.

Assume Graham's Glassworks manufactures and sells 5,000 flanges this period. Its competitor, Faris's Flasks, sells flanges for $9.50 each. Can Graham sell below Faris's price and still make a profit on the flanges?

Total cost per unit when manufacturing 5,000 flanges is?