Assume a division of you look packers currently makes 10,000 circuit boards per year used in producing diagnostic electronic instruments at a cost of $34 per board consisting of variable cost per unit of $24 and fixed cost per unit of $10. Further assume S CI law first to sell you a Packard to 10,000 circa porch for $34 each. If you let Packard except this offer the facilities currently use to make the boards could be rented to one of you let Packard suppliers for $27,000 per year. In addition five dollars per unit of the fixed overhead applied to the circuitboard would be totally eliminate it question. Should HP outsource this component from SCI? Support your answer with relevant cost calculations