Spoken Manufacturing currently produces 6,000 bicycles per month. Company has the capacity to produce up to 7,000 units. The following per unit data apply for sales to regular customers:

Direct materials $40.00

Direct manufacturing labor 10.00

Variable manufacturing overhead 12.50

Fixed manufacturing overhead 10.50

Total manufacturing costs per unit $73.00

Compute total manufacturing cost per unit if production is reduced to 5,000 bicycles.