45, Hill Fabricators manufactures a varioty of parts that the company can use to produce motal stud fixtures. The M2 part is a popular universal part used in the production of several other parts at its manufacturing facility in Ohio. At a recent meeting, the managerial accountant reported that11% of its fixed overhead cots assigned to the M2 part will not f Hill Fabricators decides to outsource the production of the M2 part at $45 por unit to its compotitor, Mason Manufacturing. The managerial accountant at Hill Fabricators presented the following data that represents the cost to produce 1,100 units of the M2 part in-house: Hill Fabricators Monthly Analysis: Part M2 Direct materials Direct labor Variable overhead costs Fixed overhead costs 33,000 $4,000 $19,000 $13,000 What are the monthly avoidable costs if Hill Fabricators outsources the production of the M2 part to Mason Manufacturing? What is the change in operating income? What is the per unit cost to produce the M2 part? O A. $50,930, $7,930 decrease; $52.21 O B. $49.500: $10,500 increase: $62.73 oc. s6 1,070:$10,500 decrease; S52.21 O D. $57.430; $7,930 increase: S62.73