For an order this size, the sum of her own DM and DL would amount to $$57,000.$ The company's total fixed overhead cost would $n$

change regardless of her decision.

$($a$)$Maria: I got this call out of the blue yesterday. A sales rep from Timing Co$.$ offered to sell me all of the timepieces we use in a

two$-$week period for just $$85,000.$ That's less than my current cost. I couldn't believe it$.$ Of course, I told him I would have

to think about it$,$ but it seems like a no$-$brainer. My employees have been working so hard. This could really help me keep

my costs down so I could meet the budget$-$and yes, my bonus, too.

Gary: Wow! That does sound like an intriguing offer. Would you have to lay off your employees, though? I$\text{'}$m not sure how well

that would go over.

Maria: No$.$ I would just try this for a two$-$week period, while my employees are on holiday. That would allow me to take things

one step at a time.

Maria notes the following cost structure associated with her timepieces.

For an order this size, the sum of her own DM and DL would amount to $$57,000.$ The company's total fixed overhead cost would not

change regardless of her decision.

How much better or worse off would Maria's timepiece division look if she purchased the timepieces instead of manufacturing

them for this short period of time?