chris company manufactures part AA5 used in several of its truck models. 1,000 units are produced each year with production costs as follows:

direct materials $60,000

direct manyfacturing labor 25,000

variable support costs 20,000

fixed support costs 25,000

total costs $135,000

the company has the option of purchasing the part from an outside supier at $12.00 per init. if the part is outsourced 60% of the foxed costs cannot be cobverged to other uses.

a. what amount of the part production costs is avoidable?