Ford Company manufactures a part for its production cycle. The costs per unit for 10,000 units of the part are as follows: Direct materials $20.00 Direct labor 15.00 Variable factory overhead 16.00 Fixed factory overhead 15.00 Total costs $66.00 The fixed factory overhead costs are unavoidable. Assuming no other use for the facilities, what is the highest price that Ford Company should be willing to pay for the part? $35 $51 $45 $41