VaughnIndustries can produce400units of a necessary component part with the following costs:

Direct Materials $75700

Direct Labour 20100

Variable Overhead 60200

Fixed Overhead 9000

IfVaughnIndustries purchases the component externally, $3000of the fixed costs can be avoided. Below what minimum external price for the400units wouldVaughnchoose to buy instead of make?

options:

$165000

$159000

$95800

$156000