Question 3 Company X uses a special part in the manufacturing of its main product. The cost of producing 45,000 of these special parts is $142,000, which includes total variable costs of $72,000 and total fixed costs of $70,000. If Company X outsources the part to Company Y. Company X can avoid 30% of the fixed costs. If Company X outsources the part, what is the most Company X can pay Company Y per part so that operating income equals the operating income from making the part? A. $4.24 B. $2.07 C. $0.48 D. $3.16