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

Direct Materials $9500

Direct Labor 11500

Variable Overhead 3000

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?