Donnelly, a division of Dakota Enterprises, currently makes 100,000 units of a product that has created a number of manufacturing problems. Donnelly's costs follow.

Manufacturing costs:

Variable P420,000

Fixed 150,000

Allocated corporate administrative cost 70,000

If Donnelly were to discontinue production, fixed manufacturing costs would be reduced by 80%. The relevant cost of deciding whether the division should purchase the product from an outside supplier is: