Campbell Chemical Company makes a variety of cosmetic products, one of which is a skin cream designed to reduce the signs of aging. Campbell produces a relatively small amount (19,000 units) of the cream and is considering the purchase of the product from an outside supplier for $4.90 each. If Campbell purchases from the outside supplier, it would continue to sell and distribute the cream under its own brand name. Campbell's accountant constructed the following profitability analysis Revenue (19,000 units x $12.00) $228,000 Unit-level materials costs (19,000 units x $1.40) Unit-level labor costs (19,000 units x $0.90) Unit-level overhead costs (19,000 x $0.50) Unit-level selling expenses (19,000 $0.20) (26,600) (17,100) (9,500) 3,800 171,000 (46,000) (12,300) (38,000) Contribution margin Skin cream production supervisor's salary Allocated portion of facility-level costs Product-level advertising cost Contribution to companywide income $74,700