1) West Nevada Mining Company currently produces a component that is used in making some of its products. The company has calculated the following costs for making the component: Unit-level costs Materials $ 20 Labor 28 Overhead 2 Allocated facility-level costs 10 Total cost $ 60 West Nevada is considering outsourcing the component. A supplier has offered to sell the component to West Nevada for $55 each. Eastern needs 10,000 units each year. If West Nevada does outsource the component, it can use the facilities to make another product that would yield a contribution margin of $60,000 per year. Required: 1) Should West Nevada outsource the component? Support your answer with appropriate computations. 2) What qualitative factors should be considered in this decision