Company manufactures 2,000 units of processor chip. activity, the cost per unit of processor chip is: each year for use on its production line. At this level of Direct materials SA $ 354 Direct labor 20 Variable manufacturing overhead 8 Fixed manufacturing overhead Total manufacturing cost per unit $ 80 462 An outside supplier has offered to sell all units of processor chip the discontinue making processor chip, 25% of the above fixed manufacturing overhead costs could be avoided. company requires. If the company decided to The company could use the facilities presently devoted to the production of processor chip to increase production of another product by 2,500 units, which would yield an additional contribution margin of $80,000 annually. Q: What is the maximum price the company would be willing to pay the outside supplier for processor chip? A: $ per unit