The Santa Company makes 27,000 units of a certain component each year for use in one of its products. The cost per unit for the component at this level of activity is as follows: $4.20 $12.00 $5.80 $6.50 Direct materials Direct labor Variable manufacturing overhead. Fixed manufacturing overhead. Santa has received an offer from an outside supplier who is willing to provide 27,000 units of this component each year at a price of $25 per component. Assume that direct labor is a variable cost. None of the fixed manufacturing overhead would be avoidable if this component was purchased from the outside supplier and the space used to make the parts could then be rented to another company for $54,000. What is the purchase price that would make Santa Company economically indifferent between making the part and purchasing it from the outside supplier? A. $22.00 B. $24.00 C. $17.50 D. $30.50