Arroyo Manufacturingproduces 60,000 CDs on which to record music. The CDs have the following costs:Direct Materials$22,000Direct Labor30,000Variable Overhead6,000Fixed Overhead14,000Arroyo could avoid $8,000 in fixed overhead costs if it acquires the CDs externally. If cost minimization is the major consideration and the company would prefer to buy the 60,000 units externally, what is the maximum external price that Arroyo would expect to pay for the units?a.$64,000b.$58,000c.$72,000d.$66,000