Please Help! I've tried to copy the formula from other questions on here that are the same question with different numbers, and it says its wrong.

Andretti Company has a single product called a Dak. The company normally produces and sells $60,000$ Daks each year at a selling price of $$32$ per unit. The company$$s unit costs at this level of activity are given below:

Direct materials $ $10\mathrm{.}00$

Direct labor $4\mathrm{.}50$

Variable manufacturing overhead $2\mathrm{.}30$

Fixed manufacturing overhead $5\mathrm{.}00($$$300,000$ total$)$

Variable selling expenses $1\mathrm{.}20$

Fixed selling expenses $3\mathrm{.}50($$$210,000$ total$)$

Total cost per unit $ $26\mathrm{.}50$

A number of questions relating to the production and sale of Daks follow. Each question is independent. The company has $1,000$ Daks on hand that have some irregularities and are therefore considered to be "seconds." Due to the irregularities, it will be impossible to sell these units at the normal price through regular distribution channels. What is the unit cost figure that is relevant for setting a minimum selling price?