Sunland Company produces 5000 units of part A12E. The following costs were incurred for that level of production:

Direct materials$ 55000Direct labor160000Variable overhead75000Fixed overhead175000

If Sunland buys the part from an outside supplier, $45000 of the fixed overhead is avoidable.

What is the relevant cost per unit of part A12E?

$93

$67

$84

$58