Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows: Direct manas $50.00 Direct labor 38.00 Variable overhead 3800 Fixed overhead 32.00 Total 5158.00 Crayola Technologies Inc. has contacted Rubium with an offer to sell 8000 of the subassembilles for $144.00 each. Rublum will eliminate $85,000 of foxed overhead if it accepts the proposal. What are the relevant costs for Rubium? 51.093,000 $789,000 $1,349,000 5741,000