Crane Company produces 5000 units of part A12E. The following costs were incurred for that level of production: $ Direct materials 45000 Direct labor 150000 Variable overhead 65000 Fixed overhead 175000 If Crane buys the part from an outside supplier, $10000 of the fixed overhead is avoidable. What is the relevant cost per unit of part A12E? $85 $87 $54 $52