Striker 44 corporation produces a part that is used in the manufacture of one of its products. the costs associated with the production of 12,000 units of this part are as follows: direct materials $86,000 direct labor 130,000 variable factory overhead 57,000 fixed factory overhead 135,000 total costs $408,000 of the fixed factory overhead costs, $58,000 is avoidable. assuming no other use of their facilities, the highest price that mcmurphy should be willing to pay for 12,000 units of the part is a. $273,000 b. $351,000 c. $331,000 d. $408,000