Gregor's Grills makes high-end barbecues. The company has recently been approached by a supplier who has offered to provide the company igniters (the barbecue part that provides a spark to start the flame. The company has offered a price of $5.00 per igniter. Gregor's internal costs of producing the igniter follow 30,000 igniters per year Per Igniter $37.500 $1.25 Direct materials 7,500 0.25 Direct labor 0.50 15,000 Variable manufacturing overhead Fixed manufacturing overhead traceable Fixed manufacturing overhead-allocated 60,000 45.000 Total $165.000 Gwenn Gregor, the owner and CEO of Gregor's Grills notes: "To make 30,000 igniters costs us $165,000, their starters are just as good and buying from them will only cost us $150,000, I'm no accountant, but it seems obvious we should take this deal. Required 60,000 Fixed manufacturing overhead traceable Fixed manufacturing overhead - allocated 45,000 Total $165,000 Gwenn Gregor, the owner and CEO of Gregor's Grills notes: "To make 30,000 igniters costs us $165,000, their starters are just as good and buying from them will only cost us $150,000, I'm no accountant, but it seems obvious we should take this deal. Required Assuming there is no other use for the space used to make the igniters: 1. What is the net dollar advantage or disadvantage of accepting the supplier's offer? 2. Should you advise Gwenn to make or buy the igniters? . Assuming the company could use the space to develop a new product line that would generate estimated margins of $25,000 if the offer is accepted: 1. What is the net dollar advantage or disadvantage of accepting the supplier's offer? 2. Should you advise Gwenn to make or buy the igniters