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

Direct materials	$ 45000
Direct labor	150000
Variable overhead	65000
Fixed overhead	175000

If Sunland buys the part from an outside supplier, $55000 of the fixed overhead is avoidable. What is the relevant cost per unit of part A12E?

$87

$63

$76

$52