The cost to produce 8,000 units at 70% capacity is:

Direct materials: $16,000

Direct labour: $8,000

Factory overhead, all fixed: $12,000

Selling expense (40% variable, 60% fixed): $8,000

What unit price would the company have to charge to make $2,000 on a sale of 500 additional units that would be shipped out of the normal market area?