$25$

Brighton Manufacturing has considerable excess manufacturing capacity. A special job order's cost sheet includes the following:

Fixed Costs: $$9,000$

Variable Costs: $$50,000$

The fixed costs include a normal $$1,500$ allocation for in$-$house design costs, although no in$-$house design will be done. Instead, the job will require the use of external designers

costing $$3,000.$ What is the total amount to be included in the calculation to determine the minimum acceptable price for the job?

$$53,000$

$$59,000$

$$52,000$

$$50,000$