Pina Colada Corporation has the excess manufacturing capacity to fill a special order from Nash, Inc. Using Pina Colada's normal costing process, variable costs of the special order would be $26,800 and fixed costs would be $37,600. Of the fixed costs, $7,800 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 Pina Colada should quote to Nash? $ Minimum price