W.T. Ginsburg Engine Company manufactures part ACT31107 used in several of its engine models. Monthly production costs for 1,050 units are as follows: Direct materials $41,000 Direct labor 6,500 Variable overhead costs 33,500 22,000 $103,000 Fixed overhead costs Total costs It is estimated that 10% of the fixed overhead costs assigned to ACT31107 will no longer be incurred if the company purchases ACT31107 from the outside supplier. W.T. Ginsburg Engine Company has the option of purchasing the part from an outside supplier at $95.75 per unit. A. $79.24 per ACT31107 part B. $100.19 per ACT31107 part C. $98.00 per ACT31107 part D. $77.00 per ACT31107 part