Lipe Corporation makes and sells hair dryers for $40 each. Below are the per unit costs for each hair dryer.

Direct materials	$ 10
Direct labor	$ 10
Manufacturing overhead (60% variable and 40% unavoidable fixed)	$ 10

Lipe received a request for a special order for 20,000 hair dryers from an overseas customer. The company has the capacity to take the order without disrupting sales to its regular customers. Lipes fixed overhead will not be impacted by the order, but there will be a $3 per unit shipping cost to get the dryers to the customer.

What is the minimum per unit price Lipe would need to charge for the special order to be acceptable?