Sheffield Corp. can produce 100 units of a necessary component part with the following costs:

Direct Materials $15000

Direct Labor 6000

Variable Overhead 16000

Fixed Overhead 8000

If Sheffield Corp. purchases the component externally, $2000 of the fixed costs can be avoided. What is the maximum amount Sheffield is willing to pay to purchase the 100 units?

a. $31000

b. $39000

c. $37000

d. $43000