Vaughn Music produces 60000 CDs on which to record music. The CDs have the following costs: $12500 14500 Direct Materials Direct Labor Variable Overhead Fixed Overhead 2500 7000 Vaughn could avoid $4000 in fixed overhead costs if it acquires the CDs externally. If cost minimization is the major consideration and the company would prefer to buy the 60000 units externally, what is the maximum amount that Vaughn should pay to purchase the units? O $29500 O $36500 O $32500 O $33500