Instructions: Complete the exercise below in either Microsoft Excel OR Google Sheets. Show ALL work in your spreadsheet so we can follow your calculations. If you use Microsoft Excel, upload your spreadsheet. If you use Google Sheets, please copy the link to your sheet to be graded. 60 ABC Company manufactures a part for use in its production of art deco furniture. When 10,000 items are produced, the costs per unit are: Direct materials $ 15 Direct manufacturing labor Variable manufacturing overhead 25 Fixed manufacturing overhead 32 Total $132 The Big Corporation has offered to sell to ABC Company 10,000 units of the part for $125 per unit. The plant facilities could be used to manufacture another part at a savings of $180,000 if ABC Company accepts the supplier's offer. In addition, $30 per unit of fixed manufacturing overhead on the original part would be eliminated. Required: a. What is the relevant per unit cost for the original part? b. Which alternative is best for ABC Company? By how much? Please use the template below to enter into your spreadsheet. Some numbers are provided as a guide to assist you. a. Sxx Direct materials Direct manufacturing labor Variable manufacturing overhead Avoidable fixed manufacturing overhead Total relevant per unit costs XX XX 30 Sxx b. Make Buy XX xx Purchase price Savings in space Direct materials Direct manufacturing labor Variable overhead Fixed overhead saved Totals $150,000 XX 300,000 Effect of Buying $(1,250,000) 180,000 150,000 XX 300,000 300,000 $xx 130.00 (300,000) $xx $1,050,000