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 again received a special, one-time offer for 2,000 units of J-5. Panyer is now operating at full capacity, 10,000 units, at a total cost of $2,300,000. To produce this order would cause a 20% increase in fixed costs. What is the minimum price that is acceptable for this one-time, special order?