Hitec Co. manufactures a variety of batteries for use in remote controller. An outside supplier has offered to sell one type of battery (877) to Hi for a cost of $17 per unit. To evaluate this offer, Hitec Co. has gathered the following information relating to its own cost of producing the batte internally: Per unit 5,000 units per year Direct materials $5.00 $25,000 Direct labor 4.00 20,000 1.50 7,500 1.00 5,000 Variable manufacturing overhead Supervisor's salary Depreciation of special equipment Fixed manufacturing overhead, allocated 2.00 10,000 4.50 22,500 Total cost 18.00 90,000 i. However, Hitec Co. has determined that one-third of the fixed manufacturing overhead allocated to S77 battery would continue even if S77 we purchased from the outside supplier. Required: (4+1=5) Assuming the company has no alternative use for the facilities that are now being used to produce the battery (877) what would financial advantage (disadvantage) of buying 5,000 batteries from the outside supplier? Should the outside supplier's offer be accepted? Suppose that if the battery(S77) were purchased, Hitec Co. could use the freed capacity to launch a new product. The segment margin of the new product would be $60,000 per year. Given this new assumption, what would be financial advantage (disadvantage) of buying 5,000 batteries from the outside supplier? Should the outside supplier's offer be accepted