3. The Percy Corporation is presently making a bumper that is used on one of its locomotives. A total of 3,000 units of this part are produced and used every year. The company's Accounting Department reports the following unit costs for producing the bumper at this level of activity: Direct Materials [m Direct Labor $ 4.80 Variable MOH $ 8.60 Supervisor's Salary $ 7.60 Depreciation on Equipment $ 3.90 Allocated Fixed MOH $ 7.00 An outside supplier has offered to produce and sell the bumper to the company for $27.00 each. If this offer is accepted, the supervisors salary can be avoided. The equipment used to make the bumper was purchased many years ago and has no salvage value or other use. The allocated xed MOH represents common xed costs for the entire company. Which option is more desirable: Make or Buy? Show the financial impact per unit to support which option is more desirable. Make or Buy Unit financial impact