Ortiz Co. produces 5,000 units of part A12E. The following costs were incurred for that level of production: Direct materials......................................$45,000 Direct labor.............................................160,000 Variable overhead....................................75,000 Fixed overhead.......................................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?