DIY manufactures and sells hand-made toys for $15 each. The company has the capacity to produce 25,000 toys in a year, but currently produces and sells 22.000 toys per year. The company currently incurs the following costs at its current production level of 22.000 toys Variable manufacturing costs Foxed manufacturing costs Variable selling and administrative costs Fixed selling and administrative costs $70,000 $90,000 $75,000 $53,000 A retailer is interested in purchasing the excess capacity of 3,000 toys if it can receive a special price. This special order would not affect the company's regular sales or t cost structure DIY's profits would increase from this special order if the special order price per toy is greater than (Round the final answer to the