XYZ Inc. makes one thing. The cost of making and selling a single unit of this thing at the company's normal activity level of 51,000 units per month is as follows: DM DL Var. manuf. 0/H Fixed manuf. 0/H Var. sell. & admin. exp. Fixed sell. & admin. exp. $ 48.10 $ 9.20 $ 2.20 $19.50 $ 4.00 $19.00 The regular selling price of the product is $108.10 per unit. An order has been received from an international customer for 3,100 units to be delivered this month at a special price. This order would not change the total fixed costs. The variable selling and admin. expense would be $2.30 less per unit on this order than on regular sales. There isn't enough excess capacity to produce all of the units for the international customer and accepting the special order would necessitate reducing production of 1,250 units for normal customers. The lowest acceptable price per unit for the order is closest to: (Round your intermediate calculations to 2 decimal places.)