Tilma Company sells product X for $23 per unit. Unit product costs are as follows: Direct materials $4 Direct labor 5 1.2 Manufacturing overhead (variable) Manufacturing overhead (Fixed) Total 4.8 $21 A special order to purchase 20,000 units was recently received. There is enough capacity to fill the order and filling this order would not disrupt current operations. Tilma Company would incur an additional $1.8 per unit for shipping costs. In negotiating a price, how much is the minimum acceptable selling price for the special order Your answer should NOT include any dollar sign or any commas or any points