H&P makes automobiles. Bowden Corp. has approached H&P and proposed to sell the company 100,000 windshield wipers at a price of $100,000. HSP is current making the windshield wipers in its own factory. The following are H&P's costs associated with windshield wiper production: Direct materials $41,000 Direct labor 19,000 Manufacturing overhead 50.000 Total 110.000 The manufacturing overhead consists of $36,000 of costs that will be eliminated if the windshield wipers are no longer produced by H&P From H&P's point of view. Is it better to make or buy the windshield wipers, and by how much