Carla Vista Manufacturing Company Ine uses 600 units of Part \#4317 each year in the manufacture of one of its products. The company currently produces the part internally, but an outside supplier has offered to provide the part at a price of $87 per part. If Carla Vista chooses to purchase the part from the cutside supplier, one third of it's the fixed manufacturing overhead will be eliminated. The company's standard unit cost of producing the part is listed below. Ignoring qualitative factors, should Carla Vista continue to make the parts internally of purchase them from the outside supplier? Carla Vista continue to make the part