Seven Seas Boat Company manufactures 100 luxury yachts per month. A security system is included in each yacht. Seven Seas Boat Company manufactures the security system in-house. The company is considering the possibility of outsourcing the production of the security system in order to close down some of its facilities and reduce administrative costs. Al present, the variable cost per unit is $300, and fixed costs are $37,000 per month. Assuming the company outsources the production of the security system and the food costs could be eliminated entirely, at what contract cost would outsourcing pay off for Seven Seas? (Round to the nearest whole dollar.) O A. at any cost lower than $370 per unit OB. at any cost lower than $770 per unit Oc. at any cost lower than $300 per unit OD at any cost lower than $670 per unit