Majestic Music produces 60,000 CDs on which to record music. The CDs have the following costs: Direct Materials $15,000 Direct Labor 20,000 Variable Overhead 4,000 Fixed Overhead 9,000 Majestic could avoid $5,000 in fixed overhead costs if it acquires the CDs externally. If cost minimization is the major consideration and the company would prefer to buy the 60,000 units externally, what is the maximum external price that Majestic would expect to pay for the units