Swifty Corporation has the excess manufacturing capacity to fill a special order from Nash, Inc. Using Swifty's normal costing process, variable costs of the special order would be $27,300 and fixed costs would be $38,600. Of the fixed costs, $8,300 would be for unavoidable overhead costs, and the remainder for rent on a special machine needed to complete the order. What is the minimum price Swifty should quote to Nash? Minimum price $