The following information relates to a product produced by Marigold Company:

Direct materials$20Direct labor10Variable overhead20Fixed overhead15Unit cost$65

Fixed selling costs are $650,000 per year, and variable selling costs are $10 per unit sold. Although production capacity is 400,000 units per year, the company expects to produce only 250,000 units next year. The product normally sells for $100 each. A customer has offered to buy 40,000 units for $80 each.

The incremental cost per unit associated with the special order is: