Compact Appliances uses a standard part in the manufacture of several of its air conditioners. The cost of producing 40,000 parts is $110,000, which includes fixed costs of $50,000 and variable costs of $60,000. By outsourcing the part, the company can avoid 60% of the fixed costs. If Compact Appliances buys the part, what is the most unit so that operating income equals the operating income from making the part. $1.75 $2.00 $2 25 $2.75