Help please!

Quirch Inc. manufactures machine parts for aircraft engines. The CEO, Chucky Valters, was considering an offer from a subcontractor that would provide 2,700 units of product PQ107 for Valters for a price of $150,000. If Quirch does not purchase these parts from the subcontractor it must produce them in-house with the following unit costs: Cost per Unit Direct materials $35 Direct labor 22 Variable overhead 11 In addition to the above costs, if Quirch produces part PQ107, it would have a retooling and design cost of $11,000. The relevant costs of producing 2,700 units of product PQ107 internally are: Multiple Choice O $194,600. O $164,900. O $195,600. O $209,800. O $193,900