Rubium Micro Devices currently manufactures 5,000 subassemblies for its main product. The costs per unit are as follows: Direct materials $ 45.00 Direct labor 35.00 Nariable overhead 33.00 Fixed overhead 30.00 Total $ 143.00 Crayola Technologies Inc. has contacted Rubium with an offer to sell 5,000 of the subassemblies for $135.00 each. Rubium will eliminate $85,000 of fixed overhead if it accepts the proposal. How much would Rubium lose if it accepts the offer