Shelby Industries has a capacity to produce 45,000 oak shelves per year and is currently selling 40,000 shelves for $32 each. Martin Hardwoods has approached Shelby about buying 1,200 shelves for a new project and is willing to pay $26 each. The shelves can be packaged in bulk; this saves Shelby $1.16 per shelf compared to the normal packaging cost. Shelves have a unit variable cost of $26.0 with fixed costs of $350,000. Because the shelves dont require packaging, the unit variable costs for the special order will drop by $1.16 per shelf. Shelby has enough idle capacity to accept the contract. What is the minimum price PER SHELF that Shelby should accept for this special order?