The Jehan Division of a company manufactures and sells Product A. The current selling price is $73 per unit. Per-unit costs are as follows: Direct materials $ 5.00 Direct labor 6.00 Manufacturing overhead: Variable 7.00 Fixed 8.00 Selling costs: Commissions 1.00 Shipping 1.50 Fixed 1.00 $ 29.50

The price per unit that BLUE could charge for this order without negatively affecting net income is:

$______________ per unit