Marigold Corp. can produce 100 units of a necessary component part with the following costs:

Direct Materials

$25000

Direct Labor

9000

Variable Overhead

27000

Fixed Overhead

12000

If Marigold Corp. purchases the component externally, $3000 of the fixed costs can be avoided. Below what external price for the 100 units would Marigold choose to buy instead of make the units?

ID $61000

O $52000

$64000

$70000