A company has received a special order from a customer to make 5,000 units of a customized product. The direct materials cost per unit of the customized product is

$15, the direct labor cost per unit is $5, and the manufacturing overhead per unit is

$18, including $6 of variable manufacturing overhead. If the company has sufficient available manufacturing capacity, what is the minimum price that can be accepted for the special order?

a. $24

b. $26

c. $32

d. $38