Bramble Music produces 59000 blank CDs on which to record music. The CDs have the following costs:

Direct Materials

$10100Direct Labour

14300Variable Overhead3300Fixed Overhead7500

Bramble could avoid $4300 in fixed overhead costs if it acquires the CDs externally. If cost minimization is the major consideration and the company would prefer to buy the 59000 units externally, what is the maximum external price that Bramble would expect to pay for the units?

$30900

$27700

$35200

$32000