Answer the Following Questions Using the Information Below:
Piels Corporation

Answer the following questions using the information below:
Piels Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 10,000 units of this part are as follows:
$\begin{array}{lr}\text { Direct materials } & \$ 90,000 \\\text { Direct labor } & 130,000 \\\text { Variable factory overhead } & 60,000 \\\text { Fixed factory overhead } & 140,000 \\\quad \text { Total costs } & \$ 420,000\end{array}$ Of the fixed factory overhead costs, $60,000 is avoidable.
-Assuming no other use of their facilities,the highest price that Piels should be willing to pay for 10,000 units of the part is ________.

A) $420,000
B) $280,000
C) $340,000
D) $360,000