Denver Boot Corporation has been asked to submit a bid on supplying 1,000 pairs of military combat boots to the Armed Forces Training Center. The company's costs per pair of boots are as follows:

Direct material$8

Direct labor6

Variable overhead3

Variable selling cost (commission)3

Fixed overhead (allocated)2

Fixed selling and administrative cost1

Assuming that there would be no commission on this potential sale, the lowest price the firm can bid is some price greater than