1) Johnson Company manufactures a part for its production cycle. The annual costs per unit for 10,000 units of the part are as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead Total costs $20.00 15.00 16.00 10.00 $61.00 The fixed factory overhead costs are unavoidable. Spalding Company has offered to sell 10, units of the same par the part could be rented out to another manufacturer for $100,000 per year. Johnson Company should 000 t to Johnson Company for $60 per unit. The facilities currently used to make A) buy the part to save $2.50 per unit C) buy the part to save $1 per unit B) make the part to save $1 per unit D) make the part to save $2.50 per unit