$100,000$ units per year of the B$345$ gasket are manufactured for use in a final product. Data concerning the associated unit production costs follow:An outside supplier has offered to provide all of the B$345$ gaskets it requires resulting in a $25\%$ reduction of fixed manufacturing overhead costs;assume that direct labor is a variable costa$.$ Assuming no alternative use for the facilities presently devoted to production of the B$345$ gaskets. If the outside supplier offers to sell the gaskets for $$0\mathrm{.}46$ each, should Kirsten Corporation accept the offer?b$.$ Assuming the facilities presently devoted to production of the B$345$ gaskets could be used to expand production of another product that would yield an additional contribution margin of $$10,000$ annually. What is the maximum price Kirsten Corporation should be willing to pay the outside supplier for B$345$ gaskets?