Graham Office Supplies Corporation makes and sells electric hole punchers. Each puncher regularly sells for $35. The following cost data per puncher is based on a full capacity of 92,000 punchers produced each period. Direct materials Direct labor Manufacturing overhead (60% variable and 40% unavoidable fixed) $ 7 $ 8 $10 A special order has been received by Graham for a sale of 20,000 punchers to an overseas customer. The only selling costs that would be incurred on this order would be $5 per puncher for shipping. Graham is now selling 67,000 punchers through regular channels each period and has capacity to manufacture punchers for this special order. Assume that direct labor is a variable cost in this decision. What should Graham use as a minimum selling price per puncher in negotiating a price for this special order