Leftington Company is currently manufacturing Part P120. It produces 52,300 units of Part P120 per year. This part is used in the manufacturing of many products produced by Leftington. The breakdown of the cost per unit for P120 is shown below. Direct Materials $2.00 Direct Labor $4.00 Variable Overhead $4.50 Fixed Overhead $1.50 Unit Cost $12.00 The fixed overhead cost (at $1.50/unit above) would still remain with the company even if Leftington stops manufacturing Part P120. An outside supplier has offered to sell the same part to Leftington for $20.00. Currently, there is no alternative use for the capital assets used to produce Part P120. These capital assets will not be sold if the company chooses to buy Part P120. Do not enter dollar signs or commas in the input boxes. Use the negative sign for a negative change in operating income. a) Should Leftington Company make or buy Part P120? Cost to Make: $ Cost to Buy: $ Therefore Leftington should: b) What is the maximum price Leftington should be willing to pay an outside supplier for the part? Maximum Price: $ c) If Leftington buys the part for $14 instead of making it, by how much will operating income increase or decrease? Change in operating income: $