142. Junior Company currently huys 30,000 units of a part used to manufacture its product at $40 per unit. Recently the supplier informed Junior Company that a 20 percent increase will take effect next year. Junior has some additional space and could produce the units for the following perunit costs {based on 30,000 units): Direct materials $16 Direct labor 12 Ehr'iahle overhead 12 Fixed overhead _10 Total E If the units are purchased from the supplier, $200,000 of fixed costs will continue to be incurred. in addition, the plant can he reared out for $20,000 per year if the parts are purchased externally. Required: Should Junior Company buy the part externally or make it internally