Sheridan Company produces 60000 CDs on which to record music. The CDs have the following costs: Direct Materials $10000 Direct Labor 12000 Variable Overhead 3500 Fixed Overhead 7000 None of Sheridan Company's fixed overhead costs can be reduced, but another product could be made that would increase profit contribution by $4000 if the CDs were acquired externally. If cost minimization is the major consideration and the company would prefer to buy the CDs, what is the maximum external price that Sheridan Company would be willing to accept to acquire the 60000 units externally? O $28500 O $32500 O $29500 O $36500