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7. Spahr Company produces a part that is used in the manufacture of one of its products. The unit manufacturing costs of this part, assuming a production level of 5,000 units, are as follows Direct materials Direct labor Variable manufacturing overhead S1G) what is the highest price per 80% of the fixed overhead costs are unavoidable. Assuming no other use for its facilities, unit that Spahr Company should be willing to pay for the part? A. S10 B. $6 C. S9 D. S9.20