4. XYZ Manufacturers wants to purchase a part for the equipment that it produces. Because the market price of the part is lower then production by Tk. 8. The annual demand of this part is 5,000 units and production costs per unit are as follows: Particulars Direct Materials Direct Labor Manufacturing Overhead (125% of Direct Labour) Total costs Per Unit Tk. 21 Tk. 12 Tk. 15 Tk. 48 Company may collect this part from an outside supplier by Tk. 40 per unit. If the company produces this part, fixed manufacturing overhead Tk. 4000. If purchase from outside, carriage inward Tk. 500, warehousing cost Tk. 1200, labor compensation Tk. 1000. 40% of manufacturing overhead is variable. 10