Sheridan Music produces 60100 blank CDs on which to record music. The CDs have the following costs: Direct Materials $10400 Direct Labour 14500 Variable Overhead 3400 Fixed Overhead 7000 Sheridan could avoid $3600 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 60100 units externally, what is the maximum external price that Sheridan would expect to pay for the units? O $31900 O $28300 $35300 O $31700