The Camel Company produces 10,100 units of item Roto 454 annually at a total cost of $194,000. Direct materials $ 21,000 Direct labor 56,000 Variable overhead 46,000 Fixed overhead 71,000 Total $ 194,000 The Yukon Company has offered to supply 10,100 units of Roto 454 per year for $16 per unit. If Camel accepts the offer, $3 per unit of the fixed overhead would be saved. In addition, some of Camel's facilities could be rented to a third party for $15,100 per year. What are the relevant costs for the "make" alternative?

Multiple Choice

$168,400.

$146,500.

$153,300.

$167,500.