43. (6 points) Otter Inc. manufactures part OT100, which is used in several products produced by Otter Inc. Monthly production costs for 10,000 units of OT100 are as follows: Direct materials Direct labor Variable overhead costs Fixed overhead costs Total manufacturing costs $ 82,000 $13,000 $ 40,000 $ 44,000 $ 179,000 Otter Inc. has the option of purchasing the part from an outside supplier. Of the fixed overhead costs allocated to the OT100 product, 20% could be eliminated if the company chose to purchase the part from an outside supplier. a. Based solely on a short-run financial analysis only, calculate the maximum per unit price that Otter would be willing to pay the outside vendor for part OT100.