13. A company makes 4,000 parts each year that it uses to make other products. The cost per part is: Direct materials 6.00 Direct labor 3.50 Variable manufacturing overhead 1.65 Fixed manufacturing overhead 4.00 Unit product cost 15.15 An outside supplier has offered to supply the parts for $12 each. Assume no other use for the production facilities. Assume that half of the fixed manufacturing overhead could be avoided. What would be the financial advantage (or disadvantage) of purchasing the parts from the outside supplier? Show your calculations. (2 points) 14. Eastside Furniture, Inc. makes and sells chairs. The normal selling price is $230 per chair. The company's capacity is 14,000 units per month. The following cost data per chair is based on the company's current activity level of 10,000 units per month: Direct materials: Direct labor: $85 $50 Manufactaring overhead (80% variable and 20% fixed and unavoidable) $40 The company has received a request for a special order of 3,500 chairs at a price of $180 per chair. The company has the capacity to produce the special order. What would be the financial advantage (or disadvantage) of accepting the special order? Show your calculations. 15. Is depreciation expense on existing factory equipment usually relevant to a decision of whether to accept or reject a special order?