I think you should give them away, and only ask enough to cover shipping costs. They're only cd-rs, and you don't want them anymore. Making any profit would be wrong, in my opinion. (Even if you consider the price of an empty cd-r, I don't think you would get to $36 if you add up 24 empty cd-rs and shipping.)
Also, do you know which cd-rs aren't lossless? Consider throwing these away anyway.