22 Perry's Cycle Company manufactures annually 20,000 units of TushSeat, a bicycle seat used on many of the company's products, and also sold directly to retailers for $38 per unit. At the current level of production, the cost per unit to produce TushSeat consists of: Direct materials $9 Direct labor $7 01:08:29 Variable overhead $6 Fixed overhead $3 It has come to the attention of management that a seat of similar quality can be purchased from outside suppliers. rather than manufacturing them, Perry must negotiate a price per unit from the outside supplier that is less than: Multiple Choice $22. $25. $23. $27