Help Save & Exit Submit This question will be sent to your instructor for grading. 3 follows: Foster Company makes 30,000 units per year of a part that it uses in the products it manufactures. The unit product cost of this part is computed as Direct Materials Direct Labour 10 $24.00 points Variable Manufacturing Overhead $13.00 Fixed Manufacturing Overhead $4.00 Unit Product Cost $12.20 eBook $53.20 References An outside supplier has offered to sell the company all the parts that Foster needs for $50.00 a unit. If the company accepts this offer, the facilities now being used to make the part could be used to make more units of a product that is in high demand. The additional contribution margin on this other product would be $45,000 per year. If the part were purchased from the outside supplier, all of the direct labour cost of the part would be avoided. However, $5.60 of the fixed manufacturing overhead cost that is being applied to the part would continue, even if the part were purchased from the outside supplier. This fixed manufacturing overhead cost would be applied to the company's remaining products. Required: How much of the unit product cost of $53.20 is relevant in the decision of whether to make or buy the part