please answer quiqly

Artist Company produces 10,000 units of product SMART annually at a cost of: Time left 0:50:41 Direct materials $ 20.000 Direct labor $ 55,000 Variable overhead $ 45,000 Fixed overhead $ 70.000 Total $ 190,000 Talbot Company has offered to supply 10,000 units of SMART per year for $18 per unit. If Artist accepts the offer, $4 per unit of the fixed overhead, and all of the direct materials, variable overhead, and direct labor would be saved. In addition, some of Artist's facilities could be rented to a third party for $15,000 per year. At what price per unit would Artist be indifferent to Talbot's offer in other words, at what purchase price per unit would Artist be indifferent whether it purchased or produced SMART? O a. $ 18.50 O b. $17 O c. $17.50 O d. $19.50