Justin Video produces various equipment for home theatre and sound systems. One key component in all of its products is a speaker module that requires two specific speakers and is configured from a custom combination of the two speakers. The firm currently incurs the following costs to make each speaker module: Direct material $24 Direct labor 16 Variable overhead 10 Fixed overhead 20 Of the per-unit fixed overhead, the firm could avoid $8 if the modules were purchased from a company that has offered to sell an equivalent module for $56. Justin Video produces 20,000 modules annually. Required: (Consider each requirement to be independent of the others.) a. Should Justin Video outsource the production of the module? Show calculations. b. Justin Video's vice president, Fred Flick, estimates that the company can rent out the facilities used to make the modules for $120,000 annually. What should the company do? Show calculations