Co R.S currently buys 30000 units of a part used to manufacture its product at 40 per unit. The supplier recently informed Co. R.s that a 20 percent increaase will take effect next year. Co R.S has some additional space and could produce the units for the folllowing per units costs (based on 30000 units). Direct materials 16 Direct labor 12 and variable manufacturing overhead 12 . If Co R.s purchases the units from the supplier, Co R.S can rent out the plant for 20000 per year. Required Should Co. RS buys the part externally or make it eventually? And how much will this decision serve the company.