Baird Bike Company makes the frames used to build its bicycles. During 2018, Baird made 23,000 frames, the costs incurred follow: Unit-level materials costs (23,000 units x $46) Unit-level labor costs (23,000 units x $51) Unit-level overhead costs (23,000 $14) Depreciation on manufacturing equipment Bike frame production supervisor's salary Inventory holding costs Allocated portion of facility-level costs Total costs $1,058, 000 1,173,000 322,000 86,000 69,500 270,000 530,000 $3,508,500 Baird has an opportunity to purchase frames for $109 each Additional Information