ABC Limited produces an item that is used in the manufacture of one of its products. The costs associated with the production of 12,000 units of this item are as follows: Direct materials $86,000 Direct labor 126,000 Variable factory overhead 58,000 Fixed factory overhead 138,000 Total costs $408,000 Of the fixed factory overhead costs, $55,000 is avoidable. QRS Corp has offered to sell 12,000 units of the same item to ABC Limited for $41 per unit. Assuming there is no other use for the facilities, ABC Limited should ________