Geneva Company manufactures dolls that are sold to various customers. The company works at full capacity for half the year to meet peak demand, and operates at 80% capacity for the other half of the year. The following information is provided. Geneva receives a purchase order to make 5,000 dolls as a one-time event. The good news is that this order is during a period when Geneva does have excess capacity. What is the lowest selling price Geneva should accept for this purchase order

Units produced and sold	600,000 units
Selling price	$35/unit
Variable manufacturing costs	$20/unit
Fixed manufacturing costs	$1,200,000/yr.
Variable selling and administrative costs	$6/unit
Fixed selling and administrative costs	$950,000/yr