14. Robotechnology Corporation currently manufactures all parts of its product. The firm is trying to decide whether to purchase circuitry from an outside manufacturer instead of making the circuitry. Current monthly costs to manufacture the circuitry are as follows:

Direct materials $15,000 Direct labor 26,000 Variable overhead 19,000 Fixed overhead 23,000 Total $83,000 The outside supplier would charge $75,000 for the circuitry. If Robotechnology did not manufacture the circuitry, it could use the current manufacturing space for storage that currently costs the company

$10,000 offsite. Decision alternatives are to make or buy the circuitry.

Place the relevant costs and benefits of each alternative in the columns.