LPR Company makes 20,880 units per year of a component a part that it uses in the products it manufactures. The unit cost of this component part is given below: direct materials direct labor ... variable overhead .. allocated fixed overhead $26.24 $31.97 $14.63 $11.25 An outside supplier has offered to sell LPR Company 20,000 units of this part for $82.66 per unit. If LPR Company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin earned on this other product would be $69,000 per year. Calculate the selling price per unit charged by the outside supplier that would make LPR Company economically indifferent between making and buying the part