Choice Mug Co. produces 60,000 coffee mugs per year. The Mugs have the following costs: Direct Material $ 11,000 Direct Labour 15,000 Variable Overhead 3,000 Fixed Overhead 7,000 Choice Mug Co. could avoid $4,000 in fixed overhead costs if it acquires the mugs externally. If cost minimization is the major consideration and the company would prefer to buy the 60,000 units externally, what is the maximum external price that Choice Mug Co. would expect to pay for each unit