i need help with this hw question. i dont get it

Current Attempt in Progress Swifty Tech produces 60000 iPhone adapters with the following costs: Direct Materials $12000 Direct Labor 16500 Variable Overhead 3000 Fixed Overhead 9000 Swifty could avoid $4000 in fixed overhead costs if it acquires the adapters externally. If cost minimization is the major consideration and the company would prefer to buy the 60000 units externally, what is the maximum external price that Swifty would expect to pay for the units? O $35500 $31500 O $40500 O $36500