The Gyro Division of Hawk Company has the capacity to produce 3,000 units per year of a guidance control component for the aerospace industry. The component sells for $39 per unit. Current market demand for the component is 2,600 units. The firm's production, marketing, and administration per unit costs at its normal capacity are:

Direct material	$ 8
Direct labor	7
Variable manufacturing overhead	4
Fixed manufacturing overhead	6
Total	$25

The Talon Company manufactures a weather satellite system that uses the guidance control component. Talon requires 1,000 of the guidance control components next year, and has requested a bid price for the components from the Gyro Division.

If the order from Talon Company is accepted, the number of units lost would beQuestion Blank 1 of 2. The minimum bid price that the Gyro Division would accept from Talon Company to fill the order is