10 points Save and Electric Car Maker Tesia makes 100.000 units of 2170 Ceir per year in its Nevada based igafactory for use in Model 3 Electric car Data concerning the unit production costs of the "2170 Cellare as below Direct Materials $0.15 Direct Labor 0.10 Variable Manufacturing Overhead 0.13 Feed Manufacturing Overhead 0.24 Total Manufacturing Cost per unit $0.62 Elon is considering whether its worth making the cell in its factory or outsource it. An outside supplier has offered to sell Tests all of the 2170 Cell it requires. If Testa decides to discontinue making the cells. 25% of the above fixed manufacturing overhead costs could be avoided. Assume that direct labor and direct materials are variable cost Required: a. Assume Tesla has no alternative use for the facilities presently devoted to production of the 2170 Cels. If the outside supplier offers to sell the cells for $0.46 each should Elon accept the offer? Fully support your answer with appropriate calculations (6 Points) that would yield an additional contribution margin of $10,000 b. Assume that Tesla could use the facilities presently devoted to production of the 2170 cell to expand production of another product Model annually. What is the maxmum price Tesla should be willing to pay the outside supplier for "2170 cells? (4 points)