3 Benton Co. manufactures a part for its production cycle. The costs per unit for 38,000 units of the part are as follows: Direct materials $ 3.00 Direct labor 5.00 Variable factory overhead 3.00 Fixed factory overhead 4.00 Total costs $15.00 Fixed factory overhead costs are unavoidable. Assume no other use for the facilities, What is the highest price Benton Co. should pay for the part from an outside supplier