Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows: materials $55.00 Direct Direct labor 38.00 41.00 Variable overhead Fixed overhead 39.00 Total $173.00 Crayola Technologies Inc. has contacted Rubium with an offer to sell 6000 of the subassemblies for $141.00 each. Rubium will eliminate $92,000 of fixed overhead if it accepts the proposal. What are the relevant costs for Rubium? O A. $656,000 OB. $896,000 OC. $650,000 OD. $1,130,000