11. Nanook Company uses 5.000 units of Part X each year as a component in the assembly of one of its products. The company is presently producing Part X internally at a total cost of $80,000 as follows: Direct materials $18,000 Direct manufacturing labor 20,000 Variable manufacturing overhead 12,000 Fixed manufacturing overhead 350 Total $80,000 If Nanook buys Part X, 70% of the fixed costs cannot be immediately converted to other uses. Required: (5 points) a. Describe avoidable costs. What amount of the part's production costs is avoidable? b. Should the company make or buy the motors? Show your work! What additional factors should Nanook consider in deciding whether or NOT to make or buy Part X? c