Sheffield Music produces 59200 blank CDs on which to record music. The CDs have the following costs: Direct Materials $10900 Direct Labour 15500 Variable Overhead 2800 Fixed Overhead 7500 Sheffield could avoid $3900 in fixed overhead costs if it acquires the CDs externally. If cost minimization is the major consideration and the company would prefer to buy the 59200 units externally, what is the maximum external price that Sheffield would expect to pay for the units? $32800 $29200 $36700 $33100