Concord Music produces 60000 CDs on which to record music. The CDs have the following costs:

Direct Materials	$16000
Direct Labor	18500
Variable Overhead	2500
Fixed Overhead	7000

Concord could avoid $4000 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 60000 units externally, what is the maximum amount that Concord should pay to purchase the units?