Splish Inc. manufactures basketballs for professional basketball associations. For the first six months of 2022, the company reported the following operating results while operating at 90% of plant capacity: Amount Per Unit Sales $5,232,600 $51.00 Cost of goods sold 3,591.000 35.00 Selling and administrative expenses 451,440 4.40 Net income $1,190,160 $11.60 Fixed costs for the period were cost of goods sold of $1.026,000, and selling and administrative expenses of $184,680. In July, normally a slack manufacturing month, Splish receives a special order for 10,260 basketballs at $32.00 each from the Italian Basketball Association. Accepting the order would increase variable selling and administrative expenses by $0.50 per unit because of shipping costs, but it would not increase fixed costs and expenses. What is the minimum selling price on the special order to produce net income of $5.00 per ball? (Round answer to 2 decimal places, e.g. 15.25.) Minimum selling price