23. Rockford Company manufactures a part for use in its production of hats. When 10,000 items are produced, the costs per unit are: Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Total $0.75 3.00 1.50 1.60 $6.85 Angel Company has offered to sell to Rockford Company10,000 units of the part for $6.00 per unit. The plant facilities could be used to manufacture another item at a savings of $9,000 if Rockford accepts the offer. In addition, $1.00 per unit of fixed manufacturing overhead on the original item would be eliminated. Which alternative is best for Rockford Company? Buy(1) or make (2)? * (2 Points) The value must be a number