Cinrich produces a mint syrup used by gum and candy companies. Recently, the company has had excess capacity due to a new competitor entering its market. Cinrich is currently bidding on a potential order from Quality Candy for 5,500 cases of syrup. The estimated cost of cach case is $25.90, as follows: ($1.188,000) by estimated annual direct labor ($600.000 ). The $1.188,000 od overhead is composut of $297.000 of variable costs and $891.000 of fixed costs. The firsest fored cost refates ro depreciation of plant and equipment: With respect to overhead, what is the opportunity cost of producing a case of syrup? (Round onswer to 2 decimal placts, 28.15 .25 )