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Make$-$or$-$Buy, Traditional Analysis

Wehner Company is currently manufacturing Part ABS$-43,$ producing $53,700$ units annually. The part is used in the production of several products made by Wehner. The cost per unit for ABS$-43$ is as follows:

Direct materials $$47\mathrm{.}95$

Direct labor $9\mathrm{.}15$

Variable overhead $2\mathrm{.}60$

Fixed overhead $4\mathrm{.}75$

Total $$64\mathrm{.}45$

Of the total fixed overhead assigned to ABS$-43,$ $$13,425$ is direct fixed overhead $($the annual lease cost of machinery used to manufacture Part ABS$-43),$ and the remainder is common fixed overhead. An outside supplier has offered to sell the part to Wehner for $$59\mathrm{.}56.$ There is no alternative use for the facilities currently used to produce the part. No significant non$-$unit$-$based overhead costs are incurred.

Required:

$1.$ Should Wehner Company make or buy Part ABS$-43?$

Wehner should

the part. This will produce total cost savings of $fill in the blank $2$

$.$

$2.$ What is the maximum amount per unit that Wehner would be willing to pay to an outside supplier? Round your answer to the nearest cent.

$

per unit