Kanada Inc. currently produces a product with the following cost characteristics:

Selling price	$85
Variable costs production	31
Variable costs selling and administrative	10
Total fixed costs	$957458

Plant capacity	40542
Current product/sales volume	36429

Kanada Inc. can purchase additional capacity at a cost of $31426 in increments of 2730 units. A customer approaches AB Inc. for a special one-time order to purchase 9573 units. 62% of current variable selling and administrative costs would be incurred with this order.

Assuming Kanada Inc. would purchase additional capacity, what is the minimum acceptable per unit price for this order?