Background. A company has developed a new high-tech laser guided window cleaning machine that can wash outside windows on residential homes without the need for a person to climb a ladder. The machine can detect windows and will crawl around the house and wash all of the windows by itself. The company has invested a significant amount of money in this machine and is the first company to be able to perfect this machine. Their cost structure to manufacture the machine for the volume shown is as follows: Projected 25,000 volume: units Cost per Total cost unit Direct 50.00 1,250,000 materials Direct labor 40.00 1,000,000 Variable 6.00 150,000 overhead Allocated fixed OH 30.00 750,000 costs 3,150,000 The company has received an offer from Copy Cat, Inc., an offshore manufacturing company to produce the product for a cost of $115.00 per unit for the projected volume. Required. (5 points each part) Determine whether the company should accept the offer from the outside company to manufacture this product under each of the following independent assumptions. Provide an analysis that you can present to the management team that will be making this decision. a) Assume that none of the fixed OH costs can be avoided. b) Assume that 500,000 of the fixed OH costs can be avoided. c) Describe any qualitative factors that management should consider in making this decision