Menorah Manufacturers owns a factory that produces 18,000 candles per year that it uses for the production of menorahs. The company has ample capacity to produce these candles. Menorah Manufacturers was recently approached by an outside supplier that offered to produce the candles for $16 per candle. Menorah Manufacturers has provided the following information about the costs associated in producing its candles. Per unit costs 18,000 candles Costs at production of Direct materials $6.00 $108,000 Direct labour $4.00 $72,000 Variable manufacturing overhead $5.00 $90,000 Allocated common Fixed $2 manufacturing overhead $36,000 Total $17 $306,000 What is the maximum price Menorah Manufacturers would be willing to pay the external supplier for these candles? $378,000 $180,000 $306,000 $270,000