Wallaby Company manufactures a part for its production cycle. The costs per unit for 10,000 units of the part are as follows:

	Per Unit
Direct materials	$10.00
Direct labor	15.00
Variable factory overhead	3.00
Fixed factory overhead	2.00
Total costs	$30.00

The fixed factory overhead costs are unavoidable. Assume no other use for the facilities. What is the highest price Wallaby Company should pay for the part from an outside supplier?