256 (275 of 861) CC 6-47 Make or Buy Dana Corporation, based in Toledo, Ohio, is a global manufacturer of highly engineered products frequently subcontracts work to other manufacturers occupied. Suppose Dana is about to make some final decisions regarding the use of its manufacturing ustrial, vehicle, construction, commercial, acrospace, and semiconductor markets. It , depending on whether Dana's facilities are fully facilities for the coming year The following are the costs of making part EC113, a key component of an emissions control system: Total Cost for 65,000 Units $ 585,000 715,000 650,000 195,000 Cost per Unit $ 9 Direct materials Direct labor Variable factory overhead Fixed factory overhead Total manufacturing costs 10 $33