Hogbrn360 Corporation makes and sells fancy remote controls. Each remote control regularly sells for $46. The following cost per remote control is based on a full capacity of 136,000 remote controls produced each period. Direct materials Direct labor $10 $ 8 Manufacturing overhead (25% variable and 75% unavoidable fixed) $ 8 (ID#61941) A special order has been received by Hogbrn360 for a sale of 15,000 remote controls to an overseas customer. The only selling costs that Hogbrn360 would incur on this order would be $6 per remote control for shipping. Hogbrn360 is now selling 121,000 remote controls through regular channels each period. Assume that direct labor is an avoidable cost in this decision. Q: What should Hogbrn360 use as a minimum selling price per remote control in negotiating a price for this special order? Multiple Choice $22 per fan $28 per fan $20 per fan