Swifty Music produces 61000 blank CDs on which to record music. The CDs have the following costs Direct Materials $10900 Direct Labour 15600 Variable Overhead 3100 Fixed Overhead 7100 < Nane of Swifty's fured overhead costs can be reduced, but another product could be made that would increase the operating income by $3600 if the CDs were acquired externally. If cost minimization is the major consideration and the company would prefer to buy the CDs. what is the maximum external price that Swifty would be willing to accept to acquire the 61000 units externally? $33100 $40300 $33200 $36700