Kim Exporters, LTD produces wall mounts for flat panel television sets.

The company just received a special order from Rakesh offering to buy 2,500 wall mounts for $29 per unit. Rakesh requires all 2,500 units to come from the same supplier (i.e., he cannot purchase less than 2,500 units).

The current, normal sales price per unit is $46. Variable costs to produce are $26. Total Fixed costs are $216,000.

Kim Exporters has capacity of 24,000 units. Before the special order, its sales manager Kim estimated that she would be able to sell 22,000 units to existing customers.

Via a financial perspective, Kim feels she must decline the offer.

But, she would like to counter Rakesh's offer with a different selling price.

Required

Assuming a financial perspective, what is the lowest price per unit that Kim Exporters, LTD would be willing to accept for these 2,500 units from Rakesh?

Please enter your answer in whole dollars. Please include only numerals (i.e., do not include a $).