XochitlCorp. has two products, Alpha and Beta, 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 $26

... 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?