c$.$ What is the financial advantage $($disadvantage$)$ of closing the plant for the two$-$month period?

d$.$ Should Andretti close the plant for two months?

$5.$ An outside manufacturer has offered to produce $81,000$ Daks and ship them directly to Andretti$$s customers. If Andretti Company accepts this offer, the facilities that it uses to produce Daks would be idle; however, fixed manufacturing overhead costs would be reduced by $30\%.$ Because the outside manufacturer would pay for all shipping costs, the variable selling expenses would be only two$-$thirds of their present amount. What is Andretti$$s avoidable cost per unit that it should compare to the price quoted by the outside manufacturer?