An outside supplier has offered to produce and sell the part to the compary for 32780 each. If thin offer is accepted, the supervioors sition and at of the variable costs, Including direct labor, can be involded. The special equipment used to make tie part was purchused mhily years egos and has no sie rece value or other use. The allocated general overhead regresents fixed costs of the entire compary, nore of which would be tricided it this gart were purchased instead of produced internafy. In addition to the facts glven above, assume that the spoce used to produce port UpB could be used to make more of one of the compenfr cotrer aroducts, generating an additional segment margin of $19.200 per year for that product. What would be the financlat sdvartinge lifisativitagnl of buhng tart U9B from the outside supplier and using the freed spoce to make more of the other product