Hyper Sports Inc. manufactures basketballs for the National Basketball Association (NBA). For the first 6 months of 2011, the company reported the following operating results while operating at 90% of plant capacity and Hyperducing 112,200 units. Amount Sales $4,488,000 Cost of goods sold 3,626,940 Selling and administrative expenses 435,336 Net income $425,724 Fixed costs for the period were: Cost of goods sold $1,080,000, and selling and administrative expenses $217,668. In July, normally a slack manufacturing month, Hyper Sports receives a special order for 10,000 basketballs at $30 each from the Italian Basketball Association (IBA). Acceptance of the order would increase variable selling and administrative expenses $0.51 per unit because of shipping costs but would not increase fixed costs and expenses. What is the minimum selling price on the special order to produce net income of $4.09 per ball? (Round intermediate calculations and the answers to 2 decimal places, e.g. 12.51.)