2. The St. Paul Compary macudactures Part No. 498 for use in is production line. The manufacturng cost per unt for 16,000 units of Part No. 498 as as follows: III (Click to see the manufacturing cost per unit) A. 580,000 B. 5125,000 c. $165,000 b. 530000 What ether fectors reght se pail connider beture omtsourcng to Plaie? Belore outaourcing to Plate. St Pail might contid 5. Pail wodd want io be aurie about V) 5 t Pail would also want plate to To achieve at then gook, st Pad may wet in Data table The Plate Company has offered to sell 15,000 units of Part No. 498 to St. Paul for $61 per unit. St. Paul will make the decision to buy the part from Plate if there is an overall savings of at least $20,000 for St. Paul. If St. Paul accepts Plate's offer, $8 per unit of the fixed overhead allocated would be eliminated. Furthermore, St. Paul has determined that the released facilities could be used to save relevant costs in the manufacture of Part No. 575