Surf Gear manufactures beach towels. The plant has a production capacity of 48,000 towels each month. Currently, the expected results of August are as follows: Per unit Total Units Sold 30,000 Revenues $20 $600,000 Cost of goods sold Variable manufacturing 7.5 $225,000 costs Fixed manufacturing 4.5 $135,000 costs Total cost of goods sold 12 $360,000 Marketing costs Variable marketing costs 5 $150,000 Fixed marketing costs 2 $60,000 Total marketing costs 7 $210,000 Total cost of the product 19 $570,000 Operating income 1 $30,000 Azelia hotel has offered to buy 5,000 towels from Surf Gear in August at$13 per towel. This special offer will not affect current sales expected in August and marketing costs. what is the minimum selling price for Surf Gear to accept the special order? 27,500