Adams Company makes 140,000 units per year of a part used in its ice cream machine. An outside supplier offered to sell it to Adams for $97.00. Currently, Adams has the following costs to manufacture it:

Direct materials	$36.10
Direct labor	37.50
Variable overhead	2.50
Fixed overhead	33.70
Total costs	$109.80

If the offer is accepted, all direct labor cost would be avoided. However, $16.40 of fixed overhead will continue even if the part is purchased from outside.

How much of the unit product cost of $109.80 is relevant for decision making?

a.$109.80 b.$76.10 c.$93.40 d.$58.20

Please show work and explanation for the answer. Thank you!