Janice Foeld Company manufactures part Z for use in its production cycle. The costs per unit for 10,000 units of part Z are as follows.

Direct materials	$3
Direct labor	15
Variable overhead	6
Fixed overhead	8
TOTAL	$32

Baloney Company has offered to sell Janice Foeld 10,000 units of part Z for $30 per unit. If Janice Foeld accepts Baloneys offer, the released facilities can be used to save $45,000 in relevant costs in the manufacture of part A. In addition, $5 per unit of the fixed overhead applied to part Z would be totally eliminated. The total relevant costs to buy part Z are

a)$320,000. b)$300,000. c)$290,000. d)$255,000