Clipboard Font Alignment The company should buy the part because it is cheaper Total direct fixed cost 127,000 variable Cost 2.75X40,000 110,000 Variable cost 2.5 X 40,000 100,000 Total cost 172,000 Total Cost 227,000 7 Our Company has already manufactured 35,000 units of Product A at a cost of $30 per unit. The 35,000 units can be sold at this stage for $650,000. Alternatively, the units can be further processed at a $300,000 total additional cost and be converted into 4,000 units of Product B and 8,000 units of Product C. Per unit selling price for Product B is $95 and for Product C is $60 Prepare an analysis that shows whether the 28,000 units of Product A should be processed further or not