Sheldon Corporation currently reports the following for a sales level of 31,500 units:

Total sales revenue $567,000

Total variable costs $267,750

Total fixed costs $105,600

The company wants to increase demand for their product by reducing the selling price per unit. If demand increases to an average of 33,000 per month, what is the lowest selling price per unit the company should consider if the targeted before tax income is 25% of sales revenue?