Panyer Co. is a producer of a tank component. This product, J-5, has the following selling price and costs per unit:
|Variable manufacturing overhead
|Shipping and handling
|Fixed manufacturing overhead
|Fixed selling and administrative
Panyer has recently received a special, one-time order for 2,000 units of J-5. Panyer currently has enough excess capacity for this order. What should be the minimum price charged by Panyer?