Swifty Music produces 59800 blank CDs on which to record music. The CDs have the following costs: Direct Materials $11800 14800 Direct Labour Variable Overhead 2800 Fixed Overhead 7000 Swifty could avoid $3800 in fixed overhead costs if it acquires the CDs externally. If cost minimization is the major consideration and the company would prefer to buy the 59800 units externally, what is the maximum external price that Swifty would expect to pay for the units? $29400 O $32600 O $36400 O $33200