Clay Co. has considerable excess manufacturing capacity. A special job order's cost sheet includes the following applied manufacturing overhead costs: Fixed costs: 21,000 Variable costs: 33,000 The fixed costs cannot be avoided. Further, the job will require the use of external designers costing $7,750. What is the total amount to be included in the calculation to determine the minimum acceptable price for the job? (Points : 5)

$36,700

$40,750

$54,000

$61,750