Question 37 5 POILS) Arroyo Manufacturing produces 60,000 CDs on which to record music. The CDs have the following costs: Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead $ 22,000 $30,000 $6,000 $14,000 Arroyo could avoid $8,000 in fixed manufacturing overhead costs if it acquires the CDs externally. What is the maximum external price that Arroyo would incur for the units in order to purchase them? OA) $72,000 OB) 566,000 OC) $58,000 OD) $64,000 ASENG