Question 27 10 pts Dell uses a standard keyboard in the manufacture of its desktop computer sets. The cost of producing 40,000 keyboards is $145,000, which includes fixed costs of $75,000 and variable costs of $70,000. By outsourcing the keyboard, Dell can avoid 30% of the fixed costs. If Dell buys the keyboard, what is the most Dell can spend per unit so that operating income equals the operating income from making the keyboard? Round your final answer to the nearest cent, do not include a dollar sign