Blue Ridge Bicycles uses a standard part in the manulacture of several of its bkes. The cost of producing 40,000 parts is $143,000, which includes fixet costs of $59,000 and variable costs of $74,000. By outsourcing the part, the company can avold 30% of the fred costs. If Bive Ridpe Bicycles buys the part, what is the most Elue Ridge Bicycles can spend per unit so that operating income equals the operating income from makng the part? (Round the final answer to the nearest cont.) A. $3.58 B. 50.42 C. $237 D. $478