$3.00 Problem 5 (10 points): A company incurs the following costs per unit in producing 30,000 units of Part XYZ annually, which is a part that is used in making its product. Direct materials $5.00 Direct labor Variable manufacturing overhead $4.00 Fixed manufacturing overhead $6.00 Total product costs per unit $18.00 Instead of making Part XYZ, the company can purchase the part at a price of $14 per unit. The company has determined that 40% of the fixed manufacturing overhead can be avoided if the part is purchased. Additionally, if the company purchases Part XYZ, it can generate rental income of $25,000 annually by renting out the space in the factory that is currently being used to make the part. What would be the effect on profitability if the company decides to purchase Part XYZ, compared to continuing to make it