Landor Appliance Corporation makes and sells electric fans. Each fan regularly sells for $$49.$ The following cost data per fan is based on a full capacity of $154,000$ fans produced each period.

Direct materials $ $7$

Direct labor $ $9$

Manufacturing overhead $(50\%$ variable and $50\%$ unavoidable fixed$)$ $ $6$

A special order has been received by Landor for a sale of $15,000$ fans to an overseas customer. The only selling costs that would be incurred on this order would be $$3$ per fan for shipping. Landor is now selling $139,000$ fans through regular channels each period. Assume that direct labor is 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?

Multiple Choice

$$22$ per fan

$$24$ per fan

$$20$ per fan

$$19$ per fan