The Sweet and Sour Company manufactures candy that is sold to food distributors. The company produces at full capacity for six months each year to meet peak demand during the "candy season" from Halloween through Valentine's Day. During the other six months of the year, the manufacturing facility operates at 75% of capacity. The Sweet and Sour Company provides the following data from the year:

Cases of candy produced and sold	1,300,000	cases
Sales price	$33.00	per case
Variable manufacturing costs	8.00	per case
Fixed manufacturing costs	6,900,000	per year
Variable selling and administrative costs	5.00	per case
Fixed selling and administrative costs	3,800,000	per year

The Sweet and Sour company receives an offer to produce 13000 cases of candy for a special event. This is a one-time opportunity during a period when the company has excess capacity. What is the minimum selling price The Sweet and Sour Company should accept for the order? Explain why.