Crane Bicycle Company manufactures its own seats for its bicycles. The company is currently operating at 100% capacity. Variable manufacturing overhead is charged to profuctionat the rate of 60% of direct labor cost. The direct materials and direct labor cost per unit to make the bicycle seats are $8 and $9, respectively. Normal production is 52.000 bicycles per year. A supplier offers to make the bicycle seats at a price of $21 each. If the bicvcle company accepts this oifer, all variable manufacturing costswil be eliminated, but the $31,200 of fixed manutacturing overhead currently being charged to the bicycle seats wil have to be absorbed ty other products