All$-$Alone Inc has always manufactured its own parts. The costs per unit for a special part for its main product are as follows: direct materials, $$1$; direct labor, $$10$; variable overhead, $$5$; and fixed overhead, $$8.$

Let$-$Me$-$Help Company has contacted All$-$Alone with an offer to sell them $5,000$ of the special parts for $$22$ each. All$-$Alone will eliminate $$25,000$ of fixed overhead if it accepts the proposal.

What are the relevant internal costs for All$-$Alone?

Multiple Choice

$$80,000$

none of the answers are correct

$$125,000$

$$140,000$

$$105,000$