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) S10 A special order has been received by Decab for a sale of 25.000 fans to an overseas customer. The special order would require S4 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 Sl per fan for shipping. What should Decab use as a minimum selling price per fan in negotiating a price for this special order? SBI