Excel makes computer chips used in one of its products. Unit costs, based on production of 20,000 chips per year, are: Manufacturing Cost Unit Costs Direct Material $9.00 Direct Labor $5.00 Variable Overhead $1.00 Fixed Overhead $13,00 Total $28.00 An outside supplier has offered to provide the 20,000 chips at a cost of $25 per chip. If Excel can eliminate $20,000 in fixed costs if it accepts this offer, should Excel accept the offer, assuming there is no alternative use for the facility? Show your work