Jupiter Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 10,000 units of this part are as follows: Of the fixed factory overhead costs, $30,000 is avoidable. Assume that accepting the offer creates excess facility capacity that can be used to produce 2,000 units of another product that has a unit selling price of $24, variable costs of $12, and a fixed cost allocation of $3. What is the highest price that Jupiter should be willing to pay Phil Company for 10,000 units of the part? a. $140,000 b. $152,000 c. $164,000 d. $156,000 e. $134,000