Sweet makes customized candy which it sells to various schools and other organizations for their events. There are 100 pieces in each batch and each batch normally sells for $45. The following cost data is available, based on the production of 20,000 batches:

Cost per 100-piece batch:
Material	$4
Labor	$15
Variable manufacturing overhead	$1
Fixed manufacturing overhead	$3
Variable selling	$1
Fixed selling	$2
Total cost	$26

A one-time customer approaches Sweet and wants to place a special order for 3,000 batches at a reduced price. There would be no variable selling expense associated with this order, and neither fixed manufacturing nor fixed selling expenses would increase.

Assume that Sweet does not have excess capacity and acceptance of the order would require the use of labor hours that could instead contribute towards making some specialized gift baskets with a total contribution margin of $6,000. Under these circumstances, what is the minimum price per batch that Sweet should accept for the special order?