Aliernative 2: Purchase gears frum an outside sappliet for 519.00 each. Cogs Coupany's couts per unit of protucing the gears isterally (with the old cepaipment) are siven below. These cous are based on a current activity level of 30.000 units ber vear The new equipment has a maximum capacity of producing 50,000 gears per year and would be cost efficient by reducing respectively \25 of direet labour costs and variable overhead costs. Direct material costs or depreciation would be the same when using the new equipment. The yearly \\( \\$ 99,000 \\) supervision cost would not be needed if the gears were purchased. The total general company overhead of \\( \\$ 120,000 \\) would be unaffected by this decision. not be needed if the gearn were parchamed. The total general company overhead of \\( \\$ 120,000 \\) would be unafrected by this decision. Required: Prepare a ner-unit analysis showing the relevant costs for each of the two alternativen given above. Awsume that 30,000 gears are needed each year. Which course of action would you recommend to the president? Clearly label your calculations