Lakehouse Electronics Corporation manufactures part XS26 and uses it in making one of its finished products. The company's Accounting Department reports the following per unit costs of producing the 12,000 units of XS26 that are needed every year. Direct Materials $8.20 Direct Labor $6.10 Variable Overhead $3.50 Production Supervisor's salary $4.70 Depreciation on Equipment $3.40 Allocated general overhead $2.40. An outside supplier has offered to sell the same part to Lakehouse company for $27.40 each. If this outside offer is accepted, the supervisor's salary and all of the variable costs can be avoided. The equipment used to make the part was purchased many years ago and has no salvage