Ball 85 Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 12,000 units of this part are as follows: Direct materials $89,000 Direct labor $125,000 Variable factory overhead $59,000 Fixed factory overhead $139,000 Total costs $412,000 Of the fixed factory overhead costs, $58,000 is avoidable. Assuming no other use of their facilities, the highest price that Ball 85 should be willing to pay for 12,000 units of the part is: $412.000 $273.000 S331.000 O $353,000