2.1 Yoga, an exercise equipment producer, needs to determine whether it would be cheaper to make its own mats or to purchase mats from Mikro. Yoga requires 5 000 mats per month. Mikro will charge $100 per mat. Cost information on internal production of 5 000 mats is as follows: $ $ 25,00 40,00 Direct Materials Direct Labour Manufacturing Overhead Variable Fixed $ $ 15,00 50 000,00 40% of fixed overhead can be avoided if the mats are purchased externally. REQUIRED: Determine which alternative would be more cost effective and by how much? Make: Direct Materials Direct Labour Variable Overheads Fixed Overheads Cost Buy Purchase Saving Cost