Novak Corporation has the excess manufacturing capacity to fill a special order from Nash, Inc. Using Novak's normal costing process, variable costs of the special order would be $26,700 and fixed costs would be $37,400. Of the fixed costs, $7,700 would be for unavoidable overhead costs, and the remainder for rent on a special machine needed to complete the order. What is the minimum price Novak should quote to Nash? Minimum price $