Concord Industries can produce 500 units of a necessary component part with the following costs Direct Materials Direct Labour Variable Overhead Fixed Overhead $76000 20400 60500 9100 If Concord Industries purchases the component externally, $2600 of the fixed costs can be avoided. Below what external price for the 500 units would Concord choose to buy instead of make? $96400 $166000 $156900 $159500