In today's fastpaced business environment, decision making is a critical task for managers. Making the right decisions is vital to the success of a companv, and it requires access to relevant information. Cari Pump {CF} w'Companzir manufactures water pumps. An important part of the pump is its electronic component [EC]. lCari Pump collects data with the following cost information about the costs of making ECs in 2019 and the expected costs in EDEIEI: Current Costs {2019: Expected Costs [Mil]: Fired mum: actrrrin cost Fixed manufacturing overhead costs that can be avoided if ts are not made 360,900 3,l] Fixed manufacturing overhead costs of plant depreciation, insurance, and administration that cannot be avoided even if ECs are not made BSD-, 35!], Portable manufacturing costs Direct material cost per EC 95 EDD 5 191} Direct manufacturing labor cost per EC t] 55 Variable manufacturing cost per batch for setups, Materials handling, and quality control 2,000 1,3l]