Spider Company makes and sells a product that regularly sell for $38.95 each.

The following information is available for the current year:

Annual maximum capacity in units	6,500
Current annual production in units	6,200
Budgeted absorption cost per unit:
Direct materials	$9.95
Direct labor	$2.65
Manufacturing overhead (70% variable)	$3.40

A new customer approached the company with a one-time all-or-nothing order for 700 units. The special-order units are identical to the regular ones, with one exception: the customer would like their business logo engraved on each unit. It will cost $4 to engrave the logo.

(Q): The minimum total sales revenue from the special order that would be acceptable to the company is: