QUESTION 9 Everlasting Music produces 60,000 blank CDs on which to record music. The CDs have the following costs: Direct Materials Direct Labour Variable Overhead Fixed Overhead $11,000 15,000 3,000 7,000 Another product could be made that would increase profit contribution by $4,000 if the CDs were acquired externally, however, fixed costs could not be avoided. If cost minimization is the major consideration and the company would prefer to buy the C externally? Ds, what is the maximum external price that Everlasting would be willing to accept to acquire the 60,000 units a.$40,000 b. $33,000 C.$36,000 d.$32,000