Sunland Company produces 5000 units of part A12E. The following costs were incurred for that level of production Direct materials Direct labor Variable overhead Fixed overhead $ 55000 160000 75000 175000 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? 0 $84 O $58 $93 O $67