sue bee honey is one of the largest processors of its product for the retail market. assume that one of its plants has annual fixed costs totaling $9,600,000, of which $3,600,000 is for administrative and selling efforts. sales are anticipated to be 800,000 cases a year. variable costs for processing are $24 per case, and variable selling expenses are 25 percent of selling price. there are no variable administrative expenses. if the company desires a pretax profit of $6,000,000, what is the selling price per case? round answer to two decimal places.