Wegmans has a single product called D. The company normally produces and sells 89,000 units of D each year at a selling price of $56 per unit. The company's unit costs at this level of activity are given below: Direct materials $ 7.50; Direct labor $9.00; Variable manufacturing overhead $2.00; Fixed manufacturing overhead ($356,000 total)$4.00; Variable selling expenses$2.70; Fixed selling expenses ($311,500 total)$3.50; Total cost per unit is $28.70.

An outside manufacturer has offered to produce 89,000 units of D and ship them directly to Wegmans stores. If Wegmans Company accepts this offer, the facilities that it uses to produce the D would be idle; however, fixed manufacturing overhead costs would be reduced by 30%. Because the outside manufacturer would pay for all shipping costs, the variable selling expenses would be only 2/3 of their present amount. What is Wegman's avoidable cost per unit that it should compare to the price quoted by the outside manufacturer?