\\begin{tabular}{|c|c|c|} \\ \\( \\Delta \\) & A & B \\\\ \\ 1 & Parameters & \\\\ \\ 2 & FC (Fixed Cost of Manufacturing) & 300000 \\\\ \\ 3 & Material Cost Per Unit & 0.5 \\\\ \\ 4 & Laber Cost Per Unit & 3.5 \\\\ \\ 5 & P (Per Unit Cost of Purchasing) & 6.5 \\\\ \\ 6 & & \\\\ \\ 7 & Model & \\\\ \\ 8 & q (Quantity) & 13000 \\\\ \\ 9 & TMC (Total Cost to Produce) & \\\\ \\ 10 & TPC (Total Cost to Outsource) & \\\\ \\ 11 & Saving due to Outsourcing & \\\\ \\ \\end{tabular}