Flounder Corporation has the excess manufacturing capacity to fill a special order from Nash, Inc. Using Flounder's normal costing process, variable costs of the special order would be $26,200 and fixed costs would be $36,400. Of the fixed costs, $7,200 would be for unavoidable overhead costs, and the remainder for rent on a special machine needed to complete the order. What is the minimum price Flounder should quote to Nash? Minimum price $