TIC 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. If TIC decides to upgrade the calculators, at what selling price per unit would TIC be indifferent as to selling the calculators in their present condition?

$8

$53

$28

$50