Hogbrn802 Corporation makes and sells fancy remote controls. Each remote control regularly sells for $38. The following cost per remote control is based on a full capacity of 168,000 remote controls produced each period. Direct materials $ 9 Direct labor $10 Manufacturing overhead (80% variable and 20% unavoidable fixed) $10 (ID#61671) A special order has been received by Hogbrn802 for a sale of 30,000 remote controls to an overseas customer. The only selling costs that Hogbrn802 would incur on this order would be $3 per remote control for shipping. Hogbrn802 is now selling 138,000 remote controls through regular channels each period. Assume that direct labor is an avoidable cost in this decision. Q) What should Hogbrn802 use as a minimum selling price per remote control in negotiating a price for this special order