Birch Company manufactures a part for its production cycle. The costs per unit for 5,000 units of the part are as follows: Direct materials $3.00 Direct labor 5.00 Variable factory overhead 4.00 Fixed factory overhead 4.00 Total costs $16.00 The fixed factory overhead costs are unavoidable. Spalding Company has offered to sell 5,000 units of the same part to Birch Company for $15 per unit.Assuming no other use for the facilities, Birch Company should ________.