High Frequency manufactures and sells wireless headphones. Information on last year's operations (sales and production of last year's model) follows. Sales price per unit $70 Costs per unit Direct material $16 Direct labor 14 Overhead (50% variable) 12 Selling costs (40% variable) 20 Production in units 10,000 Sales in units 9,500 In April of the current year, the new model is in production, and it renders last year's model obsolete. If the remaining 500 units of of last year's model are to be sold through regular channels, what is the minimum price per unit that the company would accept for the headphones