Marionette Company manufactures dolls that are sold to various distributors. The company produces at full capacity for six months each year to meet peak demand; the manufacturing facility operates at

8080%

of capacity for the other six months of the year. The company has provided the following data for the year:

No. of units produced and sold	600 comma 000600,000	units
Sales price	$ 30$30	per unit
Variable manufacturing costs	$ 20$20	per unit
Fixed manufacturing costs	$ 800 comma 000$800,000	per year
Variable selling and administrative costs	$ 3$3	per unit
Fixed selling and administrative costs	$ 500 comma 000$500,000	per year

Marionette receives an offer to produce

7 comma 0007,000

dolls for a special event. This is a

oneminustime

opportunity during a period when the company has excess capacity. What is the minimum sales price the company should accept for the order?