A company produces 200 microwave ovens per month, each of which includes one electrical circuit. The company currently manufactures the circuit in-house but is considering outsourcing the circuits at a contract cost of $32 each. Currently, the cost of producing circuits in - house includes variable costs of $30 per circuit and fixed costs of $6,000 per month. The controller says that they should outsource production of the circuit, if it reduces fixed cost more than $400 per month. Is this statement true or false? True False