***Make-Or-Buy Decision*** Assume XYZ Company has prepared the following cost estimates for the manufacture of a pin clipping part based on an annual production of 11,000 units: Per Unit Direct materials Direct Labor Variable Overhead Applied Fixed Factory Overhead Total Cost Total $44,000 $33,000 $33,000 $55,000 $165,000 The supplier has offered the subassembly at a price of $13 each. Three fourths of fixed factory overhead, which represents executive salaries, rent, depreciation, and taxes, continue regardless of the decision. Should the company buy or make the product