Great Falls Brewery's regular selling price for a case of beer is $17. Variable costs are $10 per case, and fixed costs total $4 per case, based on production of 210,000 cases. The fixed costs remain unchanged within a relevant range of 40,000 to 320,000 cases. After sales of 190,000 cases were projected for the year, a special order was received for an additional 40,000 cases.

Required:

Calculate Great Falls Brewery's minimum acceptable selling price for the special order of 40,000 cases.