Sunland Music produces 60000 CDs on which to record music. The CDs have the following costs: Direct Materials $18000 Direct Labor 20000 Variable Overhead 4500 Fixed Overhead 7000 Sunland could avoid $4000 in fixed overhead costs if it acquires the CDs externally. If cost minimization is the major consideration and the company would prefer to buy the 60000 units externally, what is the maximum amount that Sunland should pay to purchase the units? $46500 $45500 $49500 $42500.