Xing Corp. has two products, Alpha and Theta, which emerge from a joint process with a total joint cost of $12,000. Data for the product Alpha are shown below:

Produced from the process	5,000 units
Allocated share of joint costs	$10,500
Cost of processing further	$50,000
Price per unit
at split-off point	$42
after further processing	?

Q.) What is the price per unit after further processing that would make the company indifferent between process further and sell at split-off point?