32) W.T. Ginsburg Engine Company manufactures part ACT31107 used in several of its engine models. Monthly production costs for 1,010 units are as follows: Direct materials Direct labor Variable overhead costs Fixed overhead costs $41,000 7,500 34,500 18,000 $101000 Total costs It is estimated that 7% of the fixed overhead costs assigned to ACT311 07 will no longer be incurred if the company purchases ACT31107 from the outside supplier. W Company has the option of purchasing the part from an outside supplier at $94.75 per unit. T. Ginsburg Engine The maximum price that W.T. Ginsburg Engine Company should be willing to pay the outside supplier is A) $82 per ACT31107 part B) $83.43 per ACT31107 part C) $100 per ACT31107 part D) $101.25 per ACT31107 part