Exercise 7-15 Activity-Based Supplier Costing Seabrook Company manufactures heating systems. Seabrook produces all the parts necessary for its product except for one electronic component, which is purchased from two local suppliers: Wood Inc. and Forest Company. Both suppliers are reliable and seldom deliver late; however, Wood sells the component for $48 per unit, while Forest sells the same component for $43. Seabrook purchases 80 percent of its components from Forest because of its lower price. The total annual demand is 2,000,000 components. To help assess the cost effect of the two components, the following data were collected for supplier- related activities and suppliers: