Blouse Barn, an upscale, high$-$end boutique, located in Elmdale manufactures

premium blouses. Currently, Blouse Barn manufacturers all of the blouses it sells.

Blouse Barn's annual costs related to the production of $8,000$ blouses are as follows:

Direct materials: $$17,500$

Direct labor: $$10,000$

Variable Overhead: $$24,000$

Fixed Overhead: $$65,000$

An outside supplier has offered to sell Blouse Barn identical blouses for $$20$ per

blouse. If the blouses are purchased from the outside supplier, $$25,000$ of annual

fixed overhead could be avoided and the new facilities now being used could be

rented to another company for $$12,500$ per year.

What is the highest price that Blouse Barn could pay the outside supplier for the

blouses and be indifferent between making or buying the blouses?