The Camel Company produces 13,600 units of item Roto 454 annually at a total cost of $258,400.

Direct materials	$	27,200
Direct labor		74,800
Variable overhead		61,200
Fixed overhead		95,200
Total	$	258,400

The Yukon Company has offered to supply 13,600 units of Roto 454 per year for $18 per unit. If Camel accepts the offer, $4 per unit of the fixed overhead would be saved. In addition, some of Camel's facilities could be rented to a third party for $44,880 per year. At what price would Camel be indifferent to Yukon's offer?

a. $18.80

b. 19.30

c. 20.30

d. 21.30