Production Inc. has two divisions: Machining and Assembling. The Machining Division is currently operating at maximum capacity by producing one of the company's existing products at $19 of variable cost per unit and selling it to outside buyers at $48 per unit. The Assembling Division requests from the Machining Division to machine 19 units of a new product that takes 0.6 of the time to produce than the existing product sold to outside markets. The variable cost for producing this new product is $16. 

What would be the minimum transfer price per unit?