Flash ECard Manufacturing manufactures software parts for the computer software systems that produce ecards. The Flash II part is currently manufactured in the Computer Department. The Data Department also produces the part and the plant has excess capacity to produce the Flash II part. The current market price of the Flash II part is $300. The managerial accountant reported the following manufacturing costs and variable expensedata:

Flash E - Card Manufacturing Manufacturing Costs and Variable Expense Report Flash Component Direct materials $900 Direct labor $ 1 10 Variable manufacturing overhead $90 Fixed manufacturing overhead ( current production level ! $ 145 Variable selling expenses ( only incurred on sales to outside consumers" $ 1 15