Concord Corporation produces 5000 units of part A12E. The following costs were incurred for that level of production: Direct materials Direct labor Variable overhead Fixed overhead $ 50000 155000 70000 175000 If Concord buys the part from an outside supplier, $35000 of the fixed overhead is avoidable. What is the relevant cost per unit of part A12E? $55 $83 $62 O $90