Leftington Company is currently manufacturing Part P102. It produces 40,800 units of Part P102 per year. This part is used in the manufacturing of many products produced by Leftington. The breakdown of the cost per unit for P102 is shown below.

Direct Materials	$1.50
Direct Labor	$5.50
Variable Overhead	$1.00
Fixed Overhead	$2.00
Unit Cost	$10.00

The fixed overhead cost (at $2.00/unit above) would still remain with the company even if Leftington stops manufacturing Part P102. An outside supplier has offered to sell the same part to Leftington for $17.00. Currently, there is no alternative use for the capital assets used to produce Part P102. These capital assets will not be sold if the company chooses to buy Part P102.

Calculate the following items: Do not enter dollar signs or commas in the input boxes. Use the negative sign for negative values or items that are subtracted. Lost Contribution Margin - Flight 129 $ Avoidable Fixed Costs $ Incremental Contribution Margin - Other Segments $ Incremental Effect $ Check