Beta Engineering Company manufactures part BE111 used in several of its engine models. Monthly production costs for 1,000 units are as follows: Direct materials $ 40,000 Direct labour 10,000 Variable overhead costs 30,000 Fixed overhead costs 20,000 Total costs $100,000 It is estimated that 10% of the fixed overhead costs assigned to BE111 will no longer be incurred if the company purchases BE111 from the outside supplier. Beta Engineering has the option of purchasing the part from an outside supplier at $85 per unit. 7. If Beta Engineering accepts the offer from the outside supplier, the monthly avoidable costs (costs that will no longer be incurred) total _________. a. $ 50,000 b. $ 82,000 c. $ 98,000 d. $100,000 e. None of the answers