Ortiz Co. produces 5,000 units of part A12E. The following costs were incurred for that level of production: Direct materials$55,000 Direct labor Variable overhead Fixed overhead 160,000 75,000 175,000 If Ortiz buys the part from an outside supplier, $40,000 of the fixed overhead is avoidable. What is the relevant cost per unit of part A12E? O $58 O $93 O $66 O $85