Help Save & E Sub Landor Appliance Corporation makes and bells electric fans. Each fan regularly sells for $34. The following cost cata per fan is based on a full capacity of 11.000 fons produced each period Direct materials Direct labor Manufacturing overhead (89% variable and 20% unavoidable fixed) $ 9 $9 $10 A special order has been received by Landor for a sale of 20,000 fons to an overseas customer. The only selling costs that would be incurred on this order would be 53 per fan for shipping. Landor is now seling 36,000 fans through regular channels each period. Assume that direct laboris an avoidable cost in this decision. What should Landor use as a minimum selling price per fan in negotiating a price for this special order? O $29 per fan . $31 per fan O $27 per fan . $26 per fan