Coronado Industries produces 5000 units of part A12E. The following costs were incurred for that level of production:

Direct materials	$ 65000
Direct labor	170000
Variable overhead	85000
Fixed overhead	175000

If Coronado buys the part from an outside supplier, $50000 of the fixed overhead is avoidable. What is the relevant cost per unit of part A12E?

$64

$89

$99

$74