Randle aviation manufactures high$-$end airliners for top$-$tier celebrities. During the previous year, Randle produced a total of $100$ airliners. Each of these airliners requires a complicated computer system that Randle is considering outsourcing. Currently, for the $100$ computer units produced during the year, a total of $$7,500,000$ were incurred for product costs, of which $$4,000,000$ were fixed. The remaining product costs were variable.

If the comfuter is outsourced, fixed manufacturing overhead will decrease by $4\%,$ and the freed$-$up space in the warehouse can be used to produce another part that is high demand. By producing the part in high demand, Randle will produce $$500,000$ in additional operating income.

Assuming Randle will need $120$ computer units next year, at what purchase price per unit will the company be economically indifferent between making the part and outsourcing the part?

$$40,500\mathrm{.}00$

$$41,500\mathrm{.}00$

$$36\mathrm{.}363\mathrm{.}64$

$$39,545\mathrm{.}45$

None of the above options are correct.