Bonita Industries can produce 400 units of a necessary component part with the following costs: Direct Materials $74700 Direct Labour 20500 Variable Overhead 60700 Fixed Overhead 10800 If Bonita Industries purchases the component externally, $3200 of the fixed costs can be avoided. Below what minimum external price for the 400 units would Bonita choose to buy instead of make? O $166700 O $155900 O $95200 $159100