Ayayai Corporation has the excess manufacturing capacity to fill a special order from Nash, Inc. Using Ayayai's normal costing process, variable costs of the special order would be $27,500 and fixed costs would be $39,000. Of the fixed costs, $8,500 would be for unavoidable overhead costs, and the remainder for rent on a special machine needed to complete the order. What is the minimum price Ayayai should quote to Nash? ta Minimum price