Harding, Inc., prices its main product by adding 30% to the manufacturing cost per unit. Harding’s variable manufacturing costs are $12 per unit, variable selling and administrative costs are $1 per unit, and fixed manufacturing costs per quarter total $2,000,000. Anticipated quarterly sales were 50000 units Harding’s market has become more competitive with similar companies offering a selling price of $60 per unit. This has resulted in decreased demand for Harding’s product causing actual quarterly sales to be 40000 units Harding’s selling price per unit for the next quarter should be