The following data relates to a company's operating budget for its next operating year: Sales price per unit () 26 Sales volume (units) 15,000 Costs: Materials () Labour () Energy () Depreciation () The budget has been prepared using the following assumptions: Materials costs are variable. Labour costs are semi-variable with a fixed element of 15,000. Depreciation is a fixed cost. 52,500 33,800 101,000 105,000 An allowance for an energy price increase of 12% has already been included in the energy costs. The company now wishes to revise the data to incorporate the following updated assumptions: Selling prices will be reduced by 14% The sales volume will increase by 11% The rise in the energy prices should be revised to 3% What will be the company's new selling price per unit for the year?