Coronado Industries can produce 500 units of a necessary component part with the following costs:

Direct Materials	$75300
Direct Labour	20200
Variable Overhead	60500
Fixed Overhead	10500

If Coronado Industries purchases the component externally, $2600 of the fixed costs can be avoided. Below what external price for the 500 units would Coronado choose to buy instead of make?

$95500

$166500

$156000

$158600