TM Lid currently manufactures Part XMS, which is used in one of its products. At its production level of 3103 units, the unit product cost of Part XMB follows 59 4 Direct labour Direct materials Manufacturing overhead (45% is variable) 16 A supplier. 'Tam Co., has offered to sell TM Lid. 3103 units of Par XMB for 521 a unit. TM Lad, has determined that if it purchase the part extemally all einste will be avoidable with the exception of three quarters of the fixed manufacturing overhead, In determining whether to accept Tum Co's offer, what are the relevant costs to TM of manufacturing the parts internally (cost to make)? Select one a $83160 b. $69507 c. $62681 d. $52751 Check