Waterway Industries produces 5000 units of part A12E. The following costs were incurred for that level of production: Direct materials Direct labor Variable overhead Fixed overhead 50000 155000 70000 175000 If Waterway buys the part from an outside supplier, $65000 of the fixed overhead is avoidable. What is the relevant cost per unit of part A12E? $77 $68 $55 $90