Blossom Firm is considering whether to outsource the manufacture of subcomponent JXY. The accounting department provides the following cost information for manufacturing 12,000 units of subcomponent JXY per month. *Fixed overhead includes $4,300 supervisor's salary. International Firm agrees to supply Blossom with 12,000 units per month for a total cost of $142,000. If subcomponent JXY is outsourced, Blossom will be able to increase the production and sales of its final product by 1,180 units per month; the product is sold for $115 per unit and its average variable costs per unit are $75. The supervisor's salary will be eliminated if subcomponent JXY is outsourced. (Savings) ct materials ct labour chase price ad overhead act labour portunity cost