22. (10 points total) Cold Sports manufactures snowboards. Its cost of making 3,000 bindings is as follows: Direct Materials $20,000 Direct Labor $3,800 Variable Overhead $5,000 Fixed Overhead $12.000 Suppore Topnotch will sell bindings to Cold Sports for $16 each. Cold Sports would be $2 per unit for transportation and would add its own logo at a cost of $0.50 per binding, a. Cold Sports accountants predict that purchasing the bindings from Topnotch would allow them to avoid $10,000 of fixed overhead. Provide an analysis to show whether Cold Sports should make or buy the bindings