Barker Co$.$ has a single product called a Zet. The company normally produces and sells $80,000$ Zets each year at a selling price of $$40$ per unit. The Company$$s unit costs as this level of activity are given below:

Direct materials $ $9\mathrm{.}50$

Direct labor $10\mathrm{.}00$

Variable overhead $2\mathrm{.}80$

Fixed overhead $5\mathrm{.}00($$$400,000$ total$)$

Variable selling expenses $1\mathrm{.}70$

Fixed selling expenses $4\mathrm{.}50($$$360,000$ total$)$

Total cost per unit $$33\mathrm{.}50$

The company has an opportunity to sell $20,000$ units in an overseas market. Import duties, foreign permits, and other special costs associated with the order would total $$14,000.$ The only selling costs that would be associated with the order would be $$1\mathrm{.}50$ per unit shipping cost.

$1.$ Assume the company has sufficient capacity to produce $100,000$ Zets each year. What is the per unit break$-$even price on this order? $2.$ Assume the company only has capacity to produce $90,000$ Zets each year. What Is the break$-$even price on the order?