Aance Comes to the The cost of 000 den Direct materials Direct later Manufacturing overhead (ses variable and so weldable ) 59 36 50 Asocorder has been received by Lander for sale of 15.000 or to an overcome thing would be cured for how to reaches the that directors consecten What should Landes merce pertencer Landor Appliance Corporation makes and sells electric fans. Each fan regularly sells for $30. The following cost data per fan is based on a full capacity of 135.000 fans produced each period. Direct materials Direct labor Manufacturing overhead (50% variable and 50% unavoidable fixed) $9 $6 $8 3 A special order has been received by Landor for a sale of 15,000 fans to an overseas customer. The only selling costs that would be incurred on this order would be $6 per fan for shipping. Landor is now selling 120,000 fans through regular channels each period. Assume that direct labor Is an avoidable cost in this decision What should Landor use as a minimum selling price per fan in negotiating a price for this special order