Indigo Inc. has been manufacturing its own shades for its table lamps. The company is currently operating at 100% of capacity, and variable manufacturing overhead is charged to production at the rate of 50% of direct labour costs. The direct materials and direct labour costs per unit to make the lampshades are $4.60 and $5.90, respectively. Normal production is 48,800 table lamps per year. A supplier offers to make the lampshades at a price of $13.70 per unit. If Indigo Inc. accepts the supplier's offer, all variable manufacturing costs will be eliminated, but the $48,400 of fixed manufacturing overhead currently being charged to the lampshades will have to be absorbed by other products.