Sam's Manufacturing Company can make 100 units of a necessary component part with the following costs:

Direct Materials $70,000

Direct Labor $13,000

Variable Overhead $40,000

Fixed Overhead $27,000

If Sam's Manufacturing Company purchases the component externally, $20,000 of the fixed costs can be avoided. At what external price for the 100 units is the company indifferent between making or buying?

	A.	$150,000.
	B.	$103,000.
	C.	$143,000.
	D.	$123,000