Creative Link Ltd manufactures 55,500 units of cushions for use in its production line. At this level of activity, the cost per unit of cushion is as follows.

Direct Materials	$6.66
Direct labor	18.50
Variable overhead	4.44
Fixed overhead	16.65
Total cost	$46.25

An outside supplier has offered to sell 55,500 units of cushions to Make-it-Work Ltd for $35 per cushion.

Required:

Prepare computations to show whether or not Make-it-Work should continue to make the cushions or accept the outside supplier's offer in excel file