Jefferson Company reported the following information for

September:

variable costs ....................$....................$ $26 per unit

fixed costs .......................$.......................$ $156,000

contribution margin ratio .........60%

 

 margin of safety ..................$..................$  $650,000$\mathrm{}\mathrm{}\mathrm{}$ 

 

For the month of October, Jefferson Company expects its

variable costs to increase by $1$1$ per unit and its fixed

 

 costs to increase by $40,000. 

 

Calculate the selling price per unit of Jefferson Company's

product needed in October in order to maintain the same

break−$-$even point in units as in September.