Plng GPS produces venous GPS devlces Thelr vlslon Is to be a global leader In thelr market and to have products that are of superlor quallty and great value Plng currently manufactures all Its components on Its owm However. an outslde suppller wth a strong reputatlon for quallty has offered to provlde a state of the art gyroscope to be used In all of Plng's devlces at a prlce of S3g per unlt_ To evaluate thls offer, the presldent of Plng GPS, Whltney Humphry, hos provlded you wlth the followlng Informatlon relatlng to Its own cost of produclng the gyroscope Internally: Dlrect Materlals Dlrect Labour enable Manufacturlng Overhead Flxed Manufacturlng Overhead. traceable Depreclatlon on specldl equlpment Flxed Manufacturlng Overhead. common otal Cost per unlt $11 $3 $2 $4 $8 $49 The speclal equlpment has no resale value, or alternative uses. Further, there Ls no alternat've use for the facllltles now belng used to produce the gyroscope, should the outslder suppller's offer be accepted. Glven the Informatlon provlded, prepare a summary for Whltney on whether the outslder suppller's offer should be accepted from both a quantltatlve and qualltatlve perspectlve.