Wester Company sells product Z for $23 per unit. Unit product costs are as follows:

Direct material 4

Direct labor 5

Manufacturing overhead 12

Total 21

A special order to purchase 20,000 units was reciently recieved. There is enough capacity to fill the order and filling this order would not disrupt current operation. Wester Company would incur an additional $3 per unit for shipping costs. Half of the manufacturing overhead costs are fixed and would be incurred no matter how many units are produced. In negotiating a price, how much is the minimum acceptable selling price?

a. $18

b. $19

c. $22

d. $15

PLEASE SHOW ALL WORK