per unit costsfrom the 20,000 units asked for

sales $32.00

direct materials $10.00

Direct labor $4.50

Variable manufacturing overhead $2.30

Fixed manufactureing overhead $5.00

Variable selling expense $1.20

Fixed selling expense $3.50

total cost $26.50

sales 640,000

Assume again that Andretti Company has sufficient capacity to produce 90,000 Daks each year. A customer in a foreign market wants to purchase 20,000 Daks. Import duties on the Daks would be $1.70 per unit, and costs for permits and licenses would be $9,000. The only selling costs that would be associated with the order would be $3.20 per unit shipping cost. Compute the per unit break-even price on this order.