Part P40 is a part used in the production of dehumidifiers at Pollock Corporation. The following costs and data relate to the production of Part P40: Number of parts produced annually Fixed costs Variable costs Total cost to produce 24,000 $41,000 $70,000 $111.000 Pollock Corporation can purchase the part from an outside supplier for $4.41 per unit. If they purchase from the outside supplier, 50% of the fixed costs would be avoided. If the company buys the part, what is the most it can spend per unit so that operating income is equal to $102,000? (Round the final answer to the nearest cent.) O A. $2.54 OB. $3.40 O C. $1.01 OD. $4.25