BLANK - at least input your quantitative results. ABC Lighting is a local manufacturer of modern industrial lighting fixtures used in Commercial buildings and Convention Centres. The lights are architecturally unique and provide quality design elements to high end projects throughout Western Canada and the United States. From a pricing perspective, most of their lights sell in a range of $2500-$4500 per light. One of the components that ABC currently manufactures for all its lighting products is an XN103 part, but the company is currently considering outsourcing the part to a overseas manufacturer. The company normal sells 10,000 units per year with the following costs of producing and selling a single unit of XN103 part: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Total Cost per XN103 part Per Unit $115 65 30 25 $235 An outside overseas supplier has offered to sell 10,000 units of the XN103 part to ABC Lighting for $225 per part. If ABC accepts the offer, ABC has determined that $15 of the fixed manufacturing ($5 of depreciation and $10 of general allocated overhead) will continue even if the part were purchased from an outside supplier.