Acme Cоmpаny mаnufаctures widgets. Acme’s relevant range is 2,000 tо 5,000 widgets per mоnth. Acme’s total fixed manufacturing costs are $680,000 per month. During the month of April, Acme produces 4,000 widgets at a per-unit manufacturing cost of $324 per widget. During the month of May, Acme’s production drops from 4,000 widgets to 2,125 widgets. What is the percentage increase in the per-unit manufacturing cost of the widgets produced in May as compared to the widgets produced in April? Round to two decimal places.