Bramble Corp. produces 5000 units of part A12E. The following costs were incurred for that level of production:

Direct materials	$ 60000
Direct labor	165000
Variable overhead	80000
Fixed overhead	175000

If Bramble buys the part from an outside supplier, $50000 of the fixed overhead is avoidable. What is the relevant cost per unit of part A12E?

$86

$96

$61

$71