Hamilton Co. can produce 100 units of a necessary component part with the following costs:
	Direct materials	$27811
	Direct labour	42511
	Variable overhead	88535
	Fixed overhead	19131
If Hamilton purchases the component externally, $1371 of the fixed costs can be avoided. Below what external price for the 100 units would Hamilton choose to buy instead of make?

Select one:

a. $176617

b. $141097

c. $160228

d. $158857