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