DE26-12 Etron Contract Manufacturing has been purchasing digital filters for $3 each. Etron believes it can make these filters using its excess capacity. No extra equipment or other fixed costs would be required, Etron estimates that it will need 50.000 filters and that the cost per filter would include the following: Direct materials $1.30 Direct labor. 0.80 Variable manufacturing overhead. 0.40 Fixed manufacturing overhead (allocated based on machine hours 0.75 $3.25 Total average cost per filter.. Should Etron make or buy the filter?