Indigo Industries produces a product which has $12 of variable costs and $5 fixed costs (based on producing 100,000 units). Indigo is planning to manufacture 88,000 units this year. Indigo has received a special order from a foreign wholesaler for 3,000 units. Indigo normally sells these units for $20 each. If the offer is accepted, Indigo will incur $2,400 in additional shipping costs. If Indigo wants to break-even on the order, what is the lowest price that can accepted?