Kramer Company makes 4,000 units per year of a part called an axial tap for use in one of its products. Data concerning the unit production costs of the axial tap follow: Direct Materials $35 Direct Labor 10 Variable Manufacturing Overhead 8 Fixed Manufacturing Overhead 20 Total Manufacturing Cost per Unit $73 An outside supplier has offered to sell Kramer Company all of the axial taps it requires for $65 each. If Kramer Company decided to discontinue making the axial taps, 40% of the above fixed manufacturing overhead costs could be avoided. A) List at least two qualitative factors that Kramer Company should consider in this make or buy decision. B) What are the relevant costs of making the axial taps themselves? By what amount will the company's net income increase or decrease if they outsource the part