Piels 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 $85,000 125,000 55,000 137,000 $402000 Direct labor Variable factory overhead Fixed factory overhead Total costs Of the fixed factory overhead costs, $59,000 is avoidable. Assuming no other use of their facilities, the highest price that Piels should be willing to pay for 10,000 units of the part is $265,000 $347,000 $402,000 $324,000