Samuelson, Inc., has just purchased a $$718,200$ machine to produce calculators. The

machine will be fully depreciated by the straight$-$line method over its economic life of

seven years and will produce $54,000$ calculators each year. The variable production cost

per calculator is $$12,$ and total fixed costs are $$935,000$ per year. The corporate tax rate

for the company is $24$ percent.

For the firm to break even in terms of accounting profit, how much should the firm

charge per calculator? $($Do not round intermediate calculations and round your answer

to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

Break$-$even price