QuCSLIUNO2.POILS) Landor Appliance Co. makes and sells electric fans. Each fan regularly sells for $42. Their maximum capacity is 150,000 fans per period. Product cost data per fan is shown below. $8 Direct materials Direct labor Manufacturing overhead (70% variable and 30% unavoidable fixed) S9 $10 A special order has been received by Landor for a sale of 25,000 fans to an overseas customer. The special order would require S4 per fan for shipping. Landor is now selling 120,000 fans through regular channels each period. What should Landor use as a minimum selling price per fan in negotiating a price for this special order? O O O O