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Question 2 [CLO 31 W Corporation produces a part that is used in the manufacture of one of its products. The costs associated with the production of 10,000 units of this part are as follows: Direct materials Direct labor Variable overhead Fixed overhead Total Cost $45,000 65,000 30,000 70.000 $210,000 Of the fixed overhead costs, $30,000 is avoidable. X Company has offered to sell 10,000 units of the same part to W Corporation for $18 per unit. Required: A) Assuming there is no other use for the facilities, should W Corporation accept the offer. B) Why or why not