Costs Direct materials Variable direct manufacturing labour Manufacturing overhead Total \$ 300,000 \begin{tabular}{r} 200,000 \\ 1,150,000 \\ \hline$1,650,000 \\ \hline \hline \end{tabular} Print Done Dallas Engineering manutactures smal engines that it sells to manulacturers who instalf them in products such as iawn mowers. The company currenely manulactures al the parts used in these Dallas Engineoring. The costs relating to the starter assemblies for the past 12 months were as follows: (Click the icon to view the costs) Ower the past year, Division 3 manufactured 150,000 starter assemblies. The average cost for each starter assembly is $11 ( $1,650,000/150,000). Further analysis of manulacturing overhead revealed the following information. Of the total manufacturing overhead, only 25% is considerod variable. Of the fixed portion, $431,250 is an allocation of general overhead that will remain unchanged for the company as a whole if production of the starter assemblies is discontinued, A further $287,500 of the fixed overhead is avoidable I production of the starler assemblies is discontinued. The balance of the current fred owerhead, $143,750, is the division manager's salary. It Dallas Engineoring discontinues production of the starter assemblies, the manager of Division 3 wil be transferred to Division 2 at the same solary. This move will allow the company to sove the $100,000 salary that would otherwise be paid to attract an outsider to this postion. Reguired