Tenna Electronics sells arc monitors for $55 per unit. Unit product costs are as follows:

Direct materials	$14
Direct labor	20
Manufacturing overhead	3
Total	$37

A special order to purchase 15,000 arc monitors was recently received from a customer. There is enough capacity to fill the order and filling this order would not disrupt current operations. Tenna will incur an additional $3 per arc monitor for additional labor costs due to a slight modification the buyer wants made to the original product. Twenty-five percent (25%) of the manufacturing overhead costs is fixed and will be incurred no matter how many units are produced. In negotiating a price, how much is the minimum selling price that Tenna Electronics should accept for this special order?

	A.	$36.25
	B.	$34.75
	C.	$39.25
	D.	$37.75