Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows:

Direct materials $51.00

Direct labor 43.00

Variable overhead 38.00

Fixed overhead 33.00

Total $165.00

Crayola Technologies Inc. has contacted Rubium with an offer to sell 10,000 of the subassemblies for $138.00 each. Rubium will eliminate $89,000 of fixed overhead if it accepts the proposal. What are the relevant costs for Rubium?