Alanco, Inc. manufactures a variety of products and is currently maunfacturing all of its own component $p$ An outside supplier has offered to sell one of those components to Alanco. To evaluate this offer, the follo cost of producing the component internally:

$\backslash$table$[[$Direct materials,$$4\mathrm{.}00,],[$Direct labor,$6\mathrm{.}00,],[$Variable manufacturing overhead,$2\mathrm{.}00,],[$Fixed manufacturing overhead, traceable$*,5\mathrm{.}00,],[$Fixed manufacturing overhead, common but allocated,$8\mathrm{.}00,\}],[,$$$25\mathrm{.}00,],[,,],[$Supplier price,$$21\mathrm{.}00,],[,,],[$Units used per year,$12,000,],[,,],[*$ The fixed manufacturing overhead, traceable,,$],[$Depreciation of equipment $($no resale value$),30\%,],[$Supervisor salary,$70\%,]]$