Blossom Industries currently produces 1000 units of a part needed for its product, incurring the following costs: $26900 10600 21200 11600 Direct Materials Direct Labor Variable Overhead Fixed Overhead If Blossom Industries purchases the component externally, $5300 of the fixed costs can be avoided. Below what external price per unit for the 1000 units would Blossom choose to outsource (buy) instead of insource (make)? $27 $59 $64 $70