Sunland Industries can produce 400 units of a necessary component part with the following costs: Direct Materials Direct Labour Variable Overhead Fixed Overhead $76000 20100 59400 10700 If Sunland Industries purchases the component externally, $3300 of the fixed costs can be avoided. Below what minimum external price for the 400 units would Sunland choose to buy instead of make? O $96100 O $166200 O $155500 O $158800