ABDO Music produces 60,000 CDs on which to record music. The CDs have the following costs Direct Materials $13,000 Direct Labor $15,000 Variable Overhead $3,000 Fixed Overhead $7,000 ABDO could avoid $4,000 in fixed overhead costs if it acquires the CDs externally. what is the maximum external price that ABDO would expect to pay for the units? Select one: a. $34,000 Ob. $35,000 Oc. $38,000 Od. $31,000