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Cool Boards manufactures snowboards. Its cost of making 2,000 bindings is as follows: (Click the icon to view the costs.) Suppose Witherspoon will sell bindings to Cool Boards for $14 each. Cool Boards would pay $2 per unit to transport the bindings to its manufacturing plant, where it would add its own logo at a cost of $0.70 per binding. Read the requirements Requirement 1. Cool Boards' accountants predict that purchasing the bindings from Witherspoon will enable the company to avoid $2.500 of fixed overhead. Prepare an analysis to show whether Cool Boards should mal the net relevant costs. For the Difference column, use a minus sign or parentheses only when the cost of outsourcing exceeds the cost of making the bindings in-house) Make Bindings Outsource Bindings Difference (MakeOutsource) A Data Table 17590 17590 Direct materials 3400 Direct labor Binding costs Variable costs: Direct materials Direct labor Variable overhead Fixed costs Purchase price from Witherspoon Transportation Logo Total differential cost of 2,000 bindings 34001 2050 6900 Variable overhead 17,590 3.400 2,050 6,900 29.940 2050 2500 (28000) (4000) (1400) 280001 Fixed overhead 4000 Total manufacturing costs for 2,000 bindings 29940 7860 Print Done Enter any number in the edit fields and then click Check Answer A Requirements 1. Cool Boards' accountants predict that purchasing the bindings from Witherspoon will enable the company to avoid $2,500 of fixed overhead. Prepare an analysis to show whether Cool Boards should make or buy the bindings. 2. The facilities freed by purchasing bindings from Witherspoon can be used to manufacture another product that will contribute $3,000 to profit. Total fixed costs will be the same as if Cool Boards had produced the bindings. Show which alternative makes the best use of Cool Boards' facilities: (a) make bindings, (b) buy bindings and leave facilities idle, or (C) buy bindings and make another product. Print Done