You have the following information:

Sales Price: $100

Variable cost per unit: $40

Total fixed costs: $120,000

The company expects to sell 2,500 units next year. They dont want to increase the sales price and the fixed costs cant be changed. How much could they afford to pay in variable costs (per unit) if they want a pre-tax operating profit of $40,000?

Use commas. Two decimals. No $ signs.