The Gear Division of Bicycle Bob produces a $12-$speed gear that it sells to its customers for $$29$ per unit. Its unit variable cost is

$$4\mathrm{.}80,$ and its unit fixed cost is $$3\mathrm{.}75.$ Top management of Bicycle Bob would like the Gear Division to transfer $4,000$ gears to

another division within the company at a price of $$27.$ The Gear Division has no excess capacity to provide the units. What is the

minimum transfer price that the Gear Division should accept? $($Round answer to $2$ decimal places $($e$.$g$.,52\mathrm{.}75).)$

Minimum transfer price per unit $