Stuart Modems has excess production capacity and is considering the possibility of making and selling security tokens. The following estimates are based on a production and sales volume of $1,000$ security tokens.

Unit$-$level manufacturing costs are expected to be $$36\mathrm{.}00.$ Sales commissions will be established at $$2\mathrm{.}60$ per unit. The current facility$-$level costs, including depreciation on manufacturing equipment $($$$68,000),$ rent on the manufacturing facility $($$$58,000),$ depreciation on the administrative equipment $($$$20,000),$ and other fixed administrative expenses $($$$48,910),$ will not be affected by the production of the security tokens. The chief accountant has decided to allocate the facility$-$level costs to the existing product $($modems$)$ and to the new product $($security tokens$)$ on the basis of the number of units of product made $($i$.$e$.,5,000$ modems and $1,000$ security tokens$).$

Required

Determine the per$-$unit cost of making and selling $1,000$ security tokens.

Note: Do not round intermediate calculations. Round your answer to $3$ decimal places.

Assuming the security tokens could be sold at a price of $$50$ each, should Stuart make the security tokens?