Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows: Direct materials Directlabor Variable overhead Fixed overheacd $48.00 40.00 37.00 3400 159.00 Total Crayola Technologies Inc. has contacted Rubium with an offer to sell 9000 of the subassemblies for $145.00 each. Rubium will eliminate $93,000 of fixed overhead if it accepts the proposal. What are the relevant costs for Rubium? $1,524,000 o $1,218,000 O$885,000 O$831,000