Help Save & Et A company makes electric pencil sharpeners which normally sell for $40. The company provides the data shown below based on its full capacity of 88,000 electric sharpeners produced each period. Direct materials Direct labor Manufacturing overhead (25% variable and 75% unavoidable fixed) $10 $ 8 $ 8 Someone in marketing wants the company to fill a special order for the sale of 20,000 electric sharpeners to an overseas customer. The only selling costs that would be incurred on this order would be $6 per sharpener to cover shipping. The company is now selling 63,000 electric sharpeners through its regular channels each period. Given that direct labor is an avoidable cost in this decision, what should the company offer as a minimum selling price per sharpener in negotiating the final price for this special order? Multiple Choice $26 per fan Multiple Choice $26 perfon O $28 per fan $28 per fan $20 per fan