Zoie Co. produces and sells one product. The cost of producing and selling a single unit of this product at the company's normal activity level level of 5,000 units per month is: Direct Materials 3.1 Direct Labor 1 Variable MOH 1.6 Fixed MOH 4.8 Variable Selling & Admin. Expense 7.3 Fixed Selling & Admin. Expense 2.2 The normal selling price is $55 per unit and the company's capacity is 7,000 units per month. The company has 500 units leftover from last month that need to be sold at a reduced price. What is the relevant unit cost (in dollars) for determining the a minimum selling price for the 500 leftover units?