21)

Swifty Music produces 60300 blank CDs on which to record music. The CDs have the following costs: Direct Materials $11600 Direct Labour 15100 Variable Overhead 2900 Fixed Overhead 7000 Swifty could avoid $3600 in fixed overhead costs if it acquires the CDs externally. If cost minimization is the major consideration and the company would prefer to buy the 60300 units externally, what is the maximum external price that Swifty would expect to pay for the units? O $33200 O $29600 O $33000 O $36600