The Sly Furniture Company manufactures furniture and can make or buy a particular subcomponent. The cost to manufacture the subcomponent is $10 for direct materials, $8 for direct labor, and $12 for variable overhead. In addition, a supervisor is needed to oversee production of the subcomponent at an annual salary cost of $50,000. If Sly requires 100,000 subcomponents per year, the maximum purchase price per unit Sly should consider paying is

: Select one: a. $18.00. b. $30.00. c. $30.50. d. $12.50.