Calibra 11 - BIVAD EEEEEEE 12 3. The Cross Country Ski Company currently produces bindings for the skis that it also produces and sells. The monthly cost of producing 600 sets of bindings is as follows: Unit-level raw materials Unit-level direct labor Unit-level overhead Batch-level costs Product-level costs Allocated facility-level costs $17,250 $11,000 $6,500 $3,750 $9,200 $15,000 Winter Sports Enterprises has offered to sell comparable bindings to Cross Country Ski Company for $68.50 per set. The Cross Country Ski Company is contemplating a decision whether they should continue to produce the bindings in-house or outsource the production to Winter Sports Enterprises Required: a. Identify the costs that are relevant to this business decision b. Should Cross Country Ski Company continue to manufacture the bindings? Support your answer showing appropriate computations to support your decision