Make vs. Buy MicroTech currently makes the motherboards used in its laptop computers. Unit costs for manufacturing the boards is as follows: Unit Cost Direct Material $120 Direct Labor $80 Variable Overhead $50 Fixed Overhead $100 Total $350 An outside supplier has offered to supply the motherboards at a cost of $285 each plus a $15 shipping charge per board. 40% of the fixed overhead will be avoided if the motherboards are purchased. MicroTech has no alternative use for the facilities. Should MicroTech accept the offer? Show your calculations.