KNJ Tech produces smart phones. This year expected production is 200.000 units. Currently, KNJ Tech makes the headset for its smart phone. Each phone has one headset. KNJ Tech's management accountant reports the following costs for making 200.000 headsets: Cost for 200.000 Cost per unit units Direct materials Rp7.500 Rp 1.500.000.000 Direct manufacturing labor Rp3.500 700.000.000 Variable manufacturing overhead Rp1.500 300.000.000 Inspection setup, material handling 75.000.000 Machine rent 120.000.000 Allocated of common fixed cost 250.000.000 Total costs Rp 2.945.000.000 KNJ Tech has received an offer from an outside vendor to supply any number of headsets they require at Rp14.000 per unit. The following additional information is available: Inspection, setup, and material handling cost vary with the number of batches in which the headsets are produced. KNJ Tech produces headsets in batch size of 2.000 units. KNJ Tech rents machine for producing the headsets. If KNJ Tech buys all of its headsets from the external vendor, it does not need to pay the rent of this machine. Required: 1. Assume that if KNJ Tech purchases the headsets from the outside vendor, the facility where the headsets are currently made will remain idle. Should KNJ Tech accept the outside vendor's offer to supply the headsets? Include both financial and non- financial considerations (11,5 points) 2. Assume that if headsets are purchased outside, the facilities where the headsets are currently made will be used to made 10.000 units of car charger which can be sold at Rp35.000 per unit. The additional cost of manufacturing these car chargers will be Rp12.500 per unit and additional tooling cost of Rp80.000.000 per year will be incurred. KNJ Tech sees the potential of selling the car charger since there is an increasing number of car purchase following the popularity of online taxi service. According to this assumption, should KNJ Tech make or buy the headsets? Include both financial and non-financial considerations (13,5 points)