company makes and sells genuine leather footballs. Each football regularly sells for $35. The following cost data per football is based on a full capacity of 145,000 footballs produced each period.

Direct materials	$8
Direct labor	$7
Manufacturing overhead (60% variable and 40% unavoidable fixed)	$10

A special order has been received by Isabelle Company to purchase 2,500 footballs from company. The special order would require additional shipping costs of $2 per football. company is currently selling 140,000 footballs through regular channels each period. What should company use as a minimum selling price per football in negotiating a price for this special order?