Please help, DO NOT do it if you dont know it. thanks

Question 8 of 20 View Policies Current Attempt in Progress Sheffield Corp. produces 60000 CDs on which to record music. The CDs have the following costs: Direct Materials Direct Labor Variable Overhead Fixed Overhead $13000 $42500 O $35500 $34500 $38500 15500 3000 7000 -17 E None of Sheffield Corp.'s fixed overhead costs can be reduced, but another product could be made that would increase profit contribution by $4000 if the CDs were acquired externally. If cost minimization is the major consideration and the company would prefer to buy the CDs, what is the maximum external price that Sheffield Corp. would be willing to accept to acquire the 60000 units externally