Hamilton Co. can produce 100 units of a necessary component part with the following costs:
	Direct materials	$40440
	Direct labour	26555
	Variable overhead	71773
	Fixed overhead	32157
If Hamilton purchases the component externally, $1437 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. $169488

b. $108048

c. $138768

d. $140205