Required information [The following information applies to the questions displayed below.] Harbortown Marine Products (HMP) manufactures and sells various fixtures for boat cabins. One fixture uses a specialized fitting that is not used in any other HMP product. The management of HMP has considered outsourcing the fitting for several years but has never identifled a sultable supplier. HMP has collected the following data on the cost of the fitting: Rivard Fittings, a local auto supplier, contacts HMP and tells them that because of the loss of one of Rivard's customers, there is enough capacity to produce up to 5,000 units of the fitting monthly. Rivord has offered to sell HMP any quantity (up to 5,000 units monthly) at a price of $22.10 per fitting. If Rivard supplies all of the 3,280 fittings currently produced by HMP. HMP will avoid all of the variable overhead associated with the fitting and one-third of the fixed overhead, Management estimates that variable overhead for the fitting is $5.50 per unit. Harbortown management is concerned about future changes in moterial prices arising from volatility in the commodities market. Required: At what unit costs for materials would HMP bd just indifferent between making and buying the 3,280 units of the fitting if all other cost remain as predicted? Note: Enter your answer in 2 decimal palces