Sarasota Corporation has the excess manufacturing capacity to filla special order from Nash, Inc. Using Sarasota's normal costing process, variable costs of the special order would be $27.100 and fixed costs would be $38,200. Of the fixed costs $8,100 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 Sarasota should quote to Nash? Minimum price $ e Textbook and Media