Company currently buys apart from a supplier for $13.24 per unit but is considering making the part itself next year. This year, they purchased 3,400 units of this part; next year they will need 2,700 units Estimated costs to make the part next year anet Direct materials Direct labor Variable overhand Fixed overhead Yotal Per-Unit $2.47 354 4.50 3.70 514.21 Total $8.398 12,00 15,300 12.500 $40,314 of the time overhead, 16,542 would be additional for overhead costs, the remainder would be common costs allocated to the part X Company currently receive 12,200 year oyrending Yador pace, but will have to use this space to make the part fx Comory makes the part ind of continuing to buy it, it will see N 5670 LB SLC 1350D: 51.609 Sub Araw Ties 099