Bork Appliance Co. makes and sells hand mixers. Each mixer regularly sells for $42. Their maximum capacity is 150,000 mixers per period. Product cost data per mixer is shown below. Direct materials Direct labor Manufacturing overhead $8 $9 (70% variable and 30% unavoidable fixed) $10 A special order has been received by Bork for a sale of 25,000 mixers to an overseas customer. The special order would require $4 per mixer for shipping. Bork is now selling 120,000 mixers through regular channels each period. What should Bork use as a minimum selling price per mixer in negotiating a price for this special order? $28 $27 $31 $24