Given:

Pure Everfresh manufactures pet fountains that allow companion animals to drink from a flowing stream of water whenever they are thirsty. The company started out producing all of the necessary parts for the fountains, including the motor. An motor manufacturing company has offered to sell one type of motor to Pure Everfresh for a cost of $$70$ per unit. Tc evaluate this offer, Pure Everfresh has gathered the following information relating to its own cost of producting the motors internally:

$\backslash$table$[[,$Per Unit,$15,000$ units per year,,$],[$Direct Materials,$$,38,$$$,570,000],[$Direct Labor,$$,20,$$$,300,000],[$Variable Manufacturing Overhead,$$,6,$$$,90,000],[$Fixed Manufacturing Overhead, traceable$*,$$$,12,$$$,180,000],[$Fixed Manufacturing Overhead, allocated,$$,18,$$$,270,000],[$Total Cost,$$,94,$$$,1,410,000$