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Blanche Corporation, a high-end digital camera manufacturer, currently purchases a component part from an outside company at a price of $125 per unit. While the

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Blanche Corporation, a high-end digital camera manufacturer, currently purchases a component part from an outside company at a price of $125 per unit. While the quality of the component has always been very high, Blanche Corporation's management believes it might be possible to produce a superior component internally at a cost lower than $125. The accounting department has provided an estimate of the per-unit manufacturing cost of the component. The company's controller believes that the estimate may be incorrect, because Blanche Corporation has excess manufacturing capacity to produce the components without incurring additional fixed factory overhead. What per-unit manufacturing cost should be used in determining whether Blanche Corporation should purchase the components from an outside company or manufacture them internally? Complete the table below to compare the per-unit cost for Blanche Corporation to make the component and the per-unit cost to buy the component. If an amount is zero, enter "0". Based on your analysis, it is better for Blanche Corporation to select the component. Doing so will save the company per unit

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