Alanco, Inc. manufactures a variety of products and is currently maunfacturing all of its own component parts.

An outside supplier has offered to sell one of those components to Alanco. To evaluate this offer, the following information has been gathered relating to the cost of producing the component internally:

$\backslash$table$[[$Direct materials,$$4\mathrm{.}00$

What are the formulas for each of the yellow blanks?