B D E F G H 0 Contract Therapist Hire In-House Step 1. Primary Variables Fixed Cost $5,000 $50,000 Range Name Cell Unit Cost $250 $200 ManufactureFixedCost D2 OUT AWN - Total Cost $245,000 $242,000 Manufacture TotalCost D4 Manufactured Total Cost - ManufactureFixedCost+ManufactureUnitCost*Q ManufactureUnitCost D3 Purchased Total Cost = =PurchaseFixedCost+PurchaseUnitCost*Q annual demand (Q) 960 PurchaseFixedCost B2 Would you contract or Hire In-House? "in-House'