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Grand Limited currently produces a component of a product with the following per unit production costs: Direct materials $19.00 Direct labour 32.72 Overhead 19.66 Total production costs $71.38 Grand Ltd, currently manufactures these components in-house, averaging production of 27517 units each year. A supplier has approach the company offering to supply 27517 units each year at a cost of $54.09 each. 60% of the overhead is fixed and if Grand Ltd, purchases the components, then 1/3 of the fixed overhead costs would be avoidable. What is the maximum price that Grand should pay per unit for the component? Select one: a. $59.58 b. $63.52 c. 558.27 d. $71.38