Lincoln Steel Company produces automobile bumpers, sold for $90 per bumper. Cost data are as follows: Materials cost is $42.00, labor cost is Sl and allocated overhead is $26.25 per unit. Each bumper includes one unit of mounting hardware. The mounting hardware has materials cost of 512 and labor cost of $1.66 (these numbers are included in the values provided earlier for the bumper as a whoie]. Each unit ofthe mounting hardware takes [1.20 machine hours [12 minutes] and all other work takes 1.55 machine hours {=1 hour 33 minutes) for a total of 1.?5 machine hours {1 hour45 minutes}. Lincoln allocates overhead based on labor cost and estimates that 2}? of the allocated amount represents fixed manufacturing costs. Defining capacity in terms of machine hours, it estimates that it can make up to 155,000 bumpers per year [as per the current process for making bumpers). Indiana automobiles has offered to supply as manyr units of mounting hardware as needed for $16 per unit. Profit impact of accepting offer from Indiana automobiles {part L 5 Profit impact of accepting offer from Indiana automobiles {part b] 5