Lebron corp manufactures its own component parts. The following costs were incurred in the manufacture of 29034 units of a part:

Direct materials $6.83

Direct Labour $29.10

Variable Overhead $12.90

Fixed overhead $15.79

total = $64.62

Kyrie corps has offered to sell 29034 units of the part to Lebron corps for $59.39 units. if lebron accepts the offer, $10.93 per unit of the fixed overhead could be eliminated and the released facilities could be used to save relevant costs in the manufacture of another part. In order for Lebron to realize an overall saving of $52019, what amount of relevant costs would have to be saved ( this amount could be negative) by using the released facilities in the manufacture of the part?

A) $358618

B) $151848

C) $217513

D) $41276