answer questions 30-31: Troy Engines, manufactures a variety of engines for use in heavy equipment. The company has always produced all of the necessary parts for its engines, including all of the carburetors. An outside supplier has offered to sell one type of carburetor to Troy Engines, for a cost of $40 per unit. To evaluate the offer, Troy Engines, has gathered the following information relating to its own cost of producing the carburetor internally: Direct materials 15,000 Units per year $270,000 Per Unit $18 $12 $180,000 $4 $ 60,000 $9 $135,000 $7 $105.000 $50 $750,000 Direct labor Variable manufacturing overhead Fixed manufacturing overhead, traceable Fixed manufacturing overhead, allocated Total cost *One-third supervisory salaries; two-thirds depreciation of special equipment (no resale value) 30. What is the relevant cost, per unit, for Troy Engines to produce the carbator a. $34. b. $37. c. $40. d. $43. e. $50