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 costs 7.5 $225,000 Fixed manufacturing costs 4.5 $135,000 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