Anderson Co. makes and uses 5,000 components each year in its manufacturing operations. An outside supplier has offered to supply the components to Anderson at $66 per unit. Anderson's production costs are as follows:

Direct materials	$ 8
Direct labor	32
Variable overhead	12
Fixed overhead (based on normal capacity)	34

If Anderson accepts the order, $8 of fixed overhead per unit will be eliminated.

45.	What is the relevant cost to produce one unit?
	A)	$52
	B)	$78
	C)	$60 **
	D)	$86