. 10 01:46:41 Diehl Corporation manufactures a variety of parts for use in product. The company has y produced all of the necessary parts for its product, including all of the electronic couts The company sets 22.000 units of its product per year. An outside Spor has offered to selectronic circuits to the company for a cost of $35 per unit to evaluate this offer the company has gathered the following information relating to its own cost of producing the electronic circuits way 22.000 Units Per per Unit Year Direct materials $15 $330.000 Direct labor 8 176,000 Variable manufacturing overhead 3 66,000 Fixed manufacturing overhead, traceable 3* 66,000 Fixed manufacturing overhead, allocated 6 132,000 Total cost $35 5770,000 One-third supervisory salary, two-thirds depreciation of special equipment no resale value Suppose that if the electronic circuits were purchased, the division supervisor position could be listed. Pred manufacturing overhead will be located to other products made by the company. Also, the company could use the freed production capacity to launch a new product. The segment margin of the new product would be $220.000 per year. Given this new assumption how much would be the financial advantage of buying 22.000 electronic circuits from the outside supplier? Multiple Choice 50 $64.000