Quirch Inc. manufactures machine parts considering an offer from a that roduce o 00ontracto that ould provide 2,400 units of product PO107 for Valters for a price of $150,000. f Quirch does purchase 15. parts for aircraft engines. The CEO, Chucky Vaiters, was not purchase these parts from the subcontractor it must produce them in-house with the following unit costs Cost per Unit $31 Direct materials Direct labor Variable overhead In addition to the above costs, if Quirch produces part P107.it would also have a retooling a design cost of $9,800. The relevant costs of producing 2,400 units of product PQ107 ane nd A. $149,000. B. $129,800 C. $150,000 D. $164,200 E. $148,300