EFG Company is trying to decide whether to continue producing Part Z25 which is used to produce Product X. EFG's production cost per unit for Part Z25 is as follows: $1.75 2.20 $3.95 Variable production cost Fixed production cost Total cost An outside supplier has offered to provide Part Z25 to EFG Company for $2.80 per unit. If EFG buys from the outside supplier, 10% of the fixed production cost will not have to be incurred. Also, EFG can use the idle production facilities to make $54,000 of contribution margin for a new product line. EFG uses 60,000 units of Part Z25 per year. What decision should be made and what is the total dollar advantage per year of this decision? Decision Buy Buy Make Make Advanta S 4,200 S 1,800 S 4,200 S15,000 Make $4,200 Make $15,000 Buy $4,200 Buy $1,800