Make-It-Work Ltd manufactures	55,300	units of cushions for use in its production line
At this level of activity, the cost per unit of cushion is as follows
	Direct Materials		$ 7.66
	Direct Labour		$ 15.10
	Variable overhead		$ 4.74
	Fixed Overhead		$ 15.39
	Total cost per cushion		$ 42.89
An outside supplier has offered to sell 55,300 units of cushions to Make-it-Work Ltd for per cushion						$26
Prepare computations to show whether or not Make-it-Work should continue to make the cushions or accept the outside supplier's offer (7 marks)