Landor Appliance Corporation makes and sells electric fans. Each fan regularly sells for $46. The following costs data per fan is based on a full capacity of 136,000 fans produced each period.

Direct materials - $10 Direct labour - $8 Manufacturing overhead (25% variabe and 75% unavoidable fixed) - $8

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 his order would be $6 per fan for shipping. Landor is now selling 121,000 fans through regular channels each period. Assume the direct labour is an avoidable cost in this decision. What should Landor use as a minimum selling price per fan in negotiating a price for the special order?