Shiply Shoes Company makes and sells a variety of leather shoes for children. For its current mix of different models and sizes, the average selling price and costs per pair of shoes are as follows:

Price	$28
Costs:
Direct Materials	$9
Direct Labor	$5
Variable Manufacturing Overhead	$4
Variable Selling Costs	$3
Fixed Overhead	$1
Total Costs	$22

Shoes are manufactured in batch sizes of 100 pairs. Each batch requires 22 machine hours to manufacture. The plant has a total capacity of 4,000 machine hours per month, but current monthly production consumes only about 60% of the capacity. A discount store has approached Shiply to buy 9,000 pairs of shoes next month. It has requested that the shoes bear its own private label. Embossing the private label will cost Shiply an additional $0.20 per pair.However, no variable selling costs will be incurred for fulfilling this special order.

Requirement:

Determine the minimum (floor) price that Shiply Shoes should charge for this order. What other considerations are relevant in this decision? First select the labels then calculate the minimum (floor) price that Shiply should charge for the new order.