(Outsourcing) Greenburg Automotive produces pickup truck bumpers that are sold on a wholesale basis to new car retailers. The average sales price of a bumper is $150. Normal annual sales volume is 100,000 units, which is maximum production capacity. At this capacity, the company’s costs per unit are as follows:

Direct material $ 56 (including mounting hardware @ $12 per unit)

Direct labor 16 Overhead (2/3 is fixed) 36 Total $108 A key component in the production of bumpers is the mounting hardware that is used to attach the bumpers to the vehicles. Pittsburgh Metal Stamping has offered to sell Greenburg as many mounting units as the company needs for its bumper production. The offering price is $16 per unit. If Greenburg accepts the offer, the released facilities (that are currently used to produce mounting hardware) could be used to produce an additional 4,800 bumpers. What alternative is more desirable and by what amount? (Assume the company is currently operating at its capacity of 100,000 units.)