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Winter Sports manufactures snowboards. Its cost of making 1,800 bindings is as follows: (Click the icon to view the costs.) Suppose Topnotch will sell bindings to Winter Sports for $15 each. Winter Sports would pay $2 per unit to transport the bindings to its manufacturing plant, where would add its own logo at a cost of $0.70 per binding. Read the requirements 17540 Requirement 1. Winter Sports' accountants predict that purchasing the bindings from Topnotch will enable the company to avoid $2,100 of fixed overhead. Prepare an analysis to show whether Winter Sports should make or buy the bindings. (Only enter the net relevant costs. For the Difference column, use a minus sign or parentheses only when the cost of outsourcing exceeds the cost of making the bindings in-house.) Make Outsource Difference Data Table Binding costs Bindings Bindings (Make-Outsource) Variable costs: Direct materials 17540 Direct materials $ 17,540 Direct labor 2800 2800 Direct labor 2,800 Variable overhead 20301 2030 Variable overhead 2,030 Fixed costs 6400 6400 Fixed overhead 6,400 Purchase price from Topnotch 27000 (27000) $ 28,770 Transportation 3600 (3600) Total manufacturing costs for 1,800 bindings Logo 12601 (1260) 287701 31860 (3090) Print Done Total differential cost of 1,800 bindings 5 2576 Should Winter Sports make or buy the bindings? Decision: Make the bindings. Requirement 2. The facilities freed by purchasing bindings from Topnotch can be used to manufacture another product that will contribute $3,000 to profit. Total fixed costs will be the same as if Winter Sports had produced the bindings. Show which alternative makes the best use of Winter Sports' facilities. (Only enter the net relevant costs. Enter all costs as positive values. Use a minus sign or parentheses for decreases to net costs.) Outsource Bindings Make Facilities Make New Binding costs Bindings Idle Product Variable Costs: Direct materials 17540 Direct labor 2800 Variable overhead 20301 64001 Fixed costs 64000 27000 27000 3600 Purchase price from Topnotch Transportation Logo Expected profit from new product 3600 1260 1260 (3000) 287701 31860 Expected net cost of obtaining 1,800 bindings 92860 Which alternative makes the best use of Winter Sports' facilities? Decision: Make the bindings