Nelson 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:

Direct Materials

Direct Labor

Variable factory overhead

Fixed factory overhead

$$45,000$

$65,000$

$30,000$

$70,000$

Of the fixed factory overhead costs, $$30,000$ are avoidable.

Assuming no other use of their facilities, the highest price that Nielson should be willing to pay for $10,000$ units of the part is

a$.$ $$210,000$

b$.$ $$170,000$

c$.$ $$140,000$

d$.$ $$120,000$