Blue Devil Inc. is a manufacturer of wireless keyboards. The annual costs to manufacture the 100,000 keyboards needed each year are as follows: Another company has offered to provide Blue Devil with all of its annual production needs for $25 per keyboard. If Blue Devil accepts this offer, 40% of the fixed manufacturing overhead above could be totally eliminated. Also, Blue Devil would be able to rent out the processing machines and equipment's to generate $100,000 of income annually. Assume that direct labor is a variable cost. Required (15 points): Based on this information, would Blue Devil be financially better off to continue making the keyboards or to buy them from another company