Relevant costs

High Frequency manufactures and sells wireless headphones. Information on last year$$s operations $($sales and production of last year$$s model$)$ follows.

Sales price per unit $$70$

Costs per unit

Direct material $$16$

Direct labor $14$

Overhead $(50\%$ variable$)12$

Selling costs $(40\%$ variable$)20$

Production in units $10,000$

Sales in units $9,500$

In April of the current year, the new model is in production, and it renders last year$$s model obsolete. If the remaining $500$ units of of last year$$s model are to be sold through regular channels, what is the minimum price per unit that the company would accept for the headphones?