Corporation makes 40,000 units per year of a part it uses in the products it manufactures. The unit product cost of this part is below. Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Unit product cont $21.00 26.90 7.50 37.30 $93.50 An outside supplier has offered to sell to all of these parts it needs for $79,80 a unit Ir accepts this offer, the facilities now being used to make the part could be used to make more units of another product that is in high demand. The additional contribution margin on this other product would be $200,000 per year If the part were purchased from the outside supplier, oll of the direct labor cost of the part would be avoided. However, $32.40 of the fixed manufacturing overhead cost being applied to the part would continue even if the part were purchased from the outside supplier. This fixed manufacturing overhead cost would be opplied to the company's remaining products, Q) What is the maximum amount that Corporation should be willing to pay an outside supplier per unit for the part of the supplier commits to supplying all 40,000 units required each year? (Round your intermediate calculations to 2 decimal places.) Multiple Choice $66.10 per unit $98.50 per unit