Mother's Bottlers, Inc., is a small bottling company that bottles and sells cold teas for $3.60 per unit. The cost of each unit follows:

Materials $1.00
Labor 0.70
Variable overhead 0.40
Fixed overhead ($13,725 per month,
18,300 units per month) 0.75
Total costs per unit $2.85
One of Mother's regular customers asked the company to fill a special order of 800 units at a selling price of $2.85 per unit. Mother's can fill the order using existing capacity without affecting total fixed costs for the month. However, Mother's manager was concerned about selling at a price below the $2.85 cost per unit and has asked for your advice.

Based solely on the data given, what is the lowest price per unit at which the bottled teas could be sold for the special order without reducing Mother's profits?