Barney Enterprises manufactures one of the components used to assemble its main company product. Specialty Products, Inc., has This current cost per unit is based on the following calculations: offered to make the component at a cost of $13.10 per unit. Barney Enterprises' current cost is $13.25 per unit of the component, based (Click the icon to view the information.) on the 80,000 components that Barney Enterprises currently produces. Read the None of Barney Enterprises' fixed costs will be eliminated if the component is outsourced. However, the freed capacity could be used to build a new product. This new product would be expected to generate $34,000 of contribution margin per year. cost to buy.) Data table