Your Company has the capacity to produce 80,000 units. It produces and sells 70,000 units of a product each year. At this level of activity, Your Company incurs the following unit costs: Direct materials .......................... $18 Direct labor.............................. 25 Variable overhead.................... 9 Fixed overhead....................... 10 Variable S&A.......................... 7 Fixed S&A ............................. 12 A special order for 9,000 units under consideration would require the one-time rental of a special machine. The rental is for $36,000. If the order is accepted, $5 of the variable S&A can be avoided. What is the least amount the company can charge per unit in this special pricing decision? (Think breakeven.)