E26-5 Millenia Systems manufactures an electronic control that it uses in its final product. The electronic control has the following manufacturing costs per unit: Direct materials. Direct labor...... Variable overhead. Fixed overhead. $ 7.00 1.00 1.50 5.50 $15.00 Manufacturing product cost. Another company has offered to sell Millenia the electronic control for $11 per unit. If Millenia buys the control from the outside supplier, the manufacturing facilities that will be idled cannot be used for any other purpose. Should Millenia make or buy the electronic con- trols? Explain the difference between correct analysis and incorrect analysis of this decision.