Decab Co. makes and sells electric fans. Each fan regularly sells for $42. Product cost data per fan is shown below.

Direct materials $8

Direct labor $9

Manufacturing overhead (80% variable and 20% unavoidable fixed) $10

A special order has been received by Decab for a sale of 25,000 fans to an overseas customer. The special order would require $4 per fan for shipping. Decab has a capacity to produce 150,000 fans per period. Decab is now selling 120,000 fans through regular channels each period, which require $1 per fan for shipping.

What should Decab use as a minimum selling price per fan in negotiating a price for this special order?