Current production Information follows:

$\backslash$table$[[$Unit$-$level material and labor,$$225$

I-I-RIDE. Incorporated currently produces the electnc engines that are used In golf carts made and sold by the Company. Electco has offered to sell the electnc englnes to URIDE at a price of S270 each. Current production Informatlon follows: Unit-level material and labor Facility-level depreciation of manufacturing equipment Product-level engine production supervisor' s salary Annual facility-level utilities $ 225 $ 20, IJ-RIDE IS currently operatlng profitably produclng and selllng 3.000 engines a year uslng 80% of Its manufacturing capaclty. WhlCh of the followlng IS true?