Emil Manufacturing incurs unit costs of $7.50 to make a part for its product. A supplier offers to make 10,000 of the part at $5 per unit. The fixed costs are unavoidable. a) Given the information below, should Emil accept the offer or not? Direct material $2.50 Direct labor $1.25 Variable OH $0.75 Fixed OH $3.00 Total $7.50 b) What are some other aspects Emil should consider regarding this potential outsourcing? 2. 10 points Spencer Co. manufactures and sells three products. Relevant per unit data concerning each product are given below: Selling Price Variable costs Machine hours to produce Product A B 222 $9 $12 $14 $3 $9.50 $12 1 2 a) If the company only has 1,500 machine hours available for these products, which product should be manufactured? b) What other aspects should be considered?