Climate-Control, Inc., manufactures a variety of heating and air-conditioning units. The company is currently manufacturing all of its own component parts. An outside supplier has offered to sell thermostat to Climate-Control for $23 per unit. To evaluate this offer, Climate-Control Inc., has gathered the following information relating to its own cost of producing the thermostat internally: 15.200 Per Units Unit per year Direct materials 5 76,000 7 106.400 Direct labor 3 45.600 Variable manufacturing overhead 9* 136.800 Fixed manufacturing overhead, traceable Fixed manufacturing overhead, common, but allocated 9 136.800 Total cost 33 $501,600 40% supervisory salaries: 60% depreciation of special equipment (no resale value). Required 1a. Assuming that the company has no alternative use for the facilities now being used to produce the thermostat, compute the total cost of making and buying the parts. (Enter "0" wherever required Round your Fixed manufacturing overhead per unit rate to two decimal places in intermediate calculations.) Per Unit Differential 15200 Units Costs Make Buy Make Buy Cost of purchasing Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead, traceable Fixed manufacturing overhead, common OS Total costs 0.00 S 0.00 S 0 Difference in favor of making (buying) 1b. Should the outside suppliers offer be accepted? O Reject O Accept