The Tolar Corporation has 400 obsolete desk calculators that are carried in inventory at a total cost of $26,800. If these calculators are upgraded at a total cost of $10,000, they can be sold for a total of $30,000. As an alternative, the calculators can be sold in their present condition for $11,200.

Required.

Assume that Tolar decides to upgrade the calculators. Calculate the selling price per unit that would make the company as well off as if it just sold the calculators in their present condition.Round your answers to two decimal places.