Anderson Co If Anderson Accepts the Order,$8 of Fixed Overhead Per Unit

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: $\begin{array}{ll}\text { Direct materials } & \$ 8 \\\text { Direct labor } & 32 \\\text { Variable overhead } & 12 \\\text { Fixed overhead (based on normal capacity) } & 34\end{array}$ If Anderson accepts the order,$8 of fixed overhead per unit will be eliminated.
What is the relevant cost to produce one unit?

A) $86
B) $52
C) $78
D) $60