Answer Part B only fill in the chart

The following production costs are provided for AudioPro Company. a manufacturer of high-quality headphones. Manufacturing Costs: Direct Materials Direct Labor 38 Variable Overhead 22 Fixed Overhead 58 Total $ 178 It has been determined that the headphones could be purchased from Integrated Labs at a cost of $135 plus $8 shipping costs. Assume 40% of fixed overhead allocated to making headphones relates to a production manager who would not be retained if the headphones were not produced by AudioPro. Required: a. Considering the offer from Integrated Labs, show whether AudioPro should make or buy the product. b. How would your analysis change if AudioPro could use capacity resources for alternative activities that would produce a contribution of $35 per unit? Complete this question by entering your answers in the tabs below. Required A Required B How would your analysis change if AudioPro could use capacity resources for alternative activities that would produce a contribution of $35 per unit? AudioPro Company Avoidable cost to make Cost to buy Purchase Cost Cost of Headphones Shipping Cost Manufacturing Cost: Opportunity cost of using available resources Total relevant costs