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Crigui Music company produces 60,000 CDs on which to record music. The CDs have the following costs. Direct Materials $13,000 Direct Labor 15,000 Variable overhead 3,000 Fixed Overhead 7,000 None of Crigui's fixed overhead costs can be reduced, but another product could be made that would increase profit contribution by $4,000 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 Crigui would be willing to accept to acquire the 60,000 units externally? Select one: a. $32,000 b. $42,000 c. $21,000 d. $34,000 e. $38,000