Answer the Following Questions Using the Information Below:
Rubium Micro

Answer the following questions using the information below:
Rubium Micro Devices currently manufactures a subassembly for its main product. The costs per unit are as follows:
$\begin{array}{lr}\text { Direct materials } & \$ 45.00 \\\text { Direct labor } & 35.00 \\\text { Variable overhead } & 33.00 \\\text { Fixed overhead } & 30.00\\\text { Total }&\$143.00\end{array}$ Crayola Technologies Inc. has contacted Rubium with an offer to sell 5,000 of the subassemblies for $135.00 each. Rubium will eliminate $85,000 of fixed overhead if it accepts the proposal.
-What are the relevant costs for Rubium?

A) $480,000
B) $485,000
C) $650,000
D) $800,000