ilencer Company sells a single product, mufflers for leaf blowers. The company's profit computation for last year is as follows.

Sales revenue (4,000 units @ $50) $200,000

Less variable costs (4000 units @ ----) ($80,000)

Contribution margin $120,000

Less fixed costs ($88,000)

Profit $32,000

What is Silencer's Variable Cost per Unit? Enter your answer without a dollar sign.