Kermit Inc. manufactures various beer products, including $20,000$ beer steins, which are used with many othercompany products and are also sold directly to retailers for $$38$ per stein. At the current level of production, thecost per unit to produce the beer steins consists of:

Direct materials

$$9\mathrm{.}00$

Direct labor

$$7\mathrm{.}00$

Variable overhead

$$6\mathrm{.}00$

Fixed overhead

$$3\mathrm{.}00$

Management was recently approached by Oscar Company which makes a similar quality beer stein and is willingto sell their steins to Brewers Inc. Assuming that Kermit's fixed costs will remain unchanged if the beer steins arepurchased from Oscar, in order to operate more profitably by buying the steins rather than manufacturing them,Kermit Inc. must negotiate a price per unit from Oscar that is less than: