Concord's Manufacturing Company can make 100 units of a necessary component part with the following costs: $129000 Direct Materials Direct Labor 26000 Variable Overhead 48000 Fixed Overhead 33000 Il Concord's Manufacturing Company purchases the component externally, $20000 of the fixed costs will be avoided. At what external price for the 100 units is the company indifferent between making or buying the units? O $203000 $236000 $223000 $216000