7 A company makes electric pencil sharpeners which normally sell for $36. The company provides the data shown below based on its full capacity of 99,000 electric sharpeners produced each period. 3 points Direct materials Direct labor Manufacturing overhead (258 variable and 758 unavoidable fixed) 9 $8 $8 8 01:2027 eBook Someone in marketing wants the company to fill a special order for the sale of 15,000 electric sharpeners to an overseas customer The only selling costs that would be incurred on this order would be $3 per sharpener to cover shipping. The company is now selling 79,000 electric sharpeners through its regular channels each period. Given that direct labor is an avoidable cost in this decision, what should the company offer as a minimum selling price per sharpener in negotiating the final price for this special order? Multiple Choice $22 per fan Multiple Choice $22 per fan $24 per fan $23 per fan $19 per fan