Product WD50 currently sells for $41 per unit with sales and production volume of 20,000 units, cost of goods sold $800,000 including 17% fixed cost and selling expenses of $50,000 including 82% fixed costs. The product creates an operating loss of $30,000. All fixed costs will still be paid by the company if WD50 is discontinued. To maintain sales volume (20,000 units) management knows that the sales price of WD50 needs to be decreased due to competition. Calculate the minimum sales price necessary to keep selling product WD50 (round to nearest $0.00).

PLEASE SHOW ALL YOUR CALCULATIONS!