Question 26 (2.5 points) The Georgia Company manufactures Part No. 498 for use in its production line. The manufacturing cos unit for 10,000 units of Part No. 498 is as follows: Direct materials $ 3 Variable direct manufacturing labor 40 Variable manufacturing overhead 10 Fixed manufacturing overhead allocated 21 Total manufacturing cost per unit $74 The Clayton Company has offered to sell 10,000 units of Part No. 498 to Georgia Co. for $71 per uni Georgia Co. will make the decision to buy the part from Clayton if there is an overall savings of at I $45,000 for Georgia Co. If Georgia Co. accepts Clayton's offer, $11 per unit of the fixed overhead would be eliminated. Furthermore, Georgia Co. has determined that the released facilities could be save relevant costs in the manufacture of Part No. 575. For Georgia to achieve an overall savings the amount of relevant costs that would have to be saved by using the released facilities in the mar of Part No. 575 would be which of the following $30,000 $100,000 O $115,000 $125,000