Make-or-Buy, Traditional Analysis Wehner Company is currently manufacturing Part ABS-43, producing 53,100 units annually. The part is used in the production of several products made by Wehner. The cost per unit for ABS-43 is as follows: Direct materials $43.05 Direct labor 9.60 Variable overhead 3.20 Fixed overhead 3.35 Total $59.20 of the total fixed overhead assigned to ABS-43, $14,072 is direct fixed overhead (the annual lease cost of machinery used to manufacture Part ABS- 43), and the remainder is common fixed overhead. An outside supplier has offered to sell the part to Wehner for $55.70. There is no alternative use for the facilities currently used to produce the part. No significant non-unit-based overhead costs are incurred. Required: 1. Should Wehner Company make or buy Part ABS-43? Wehner should buy the part. This will produce total cost savings of $ 21,771 X. 2. What is the maximum amount per unit that Wehner would be willing to pay to an outside supplier? Round your answer to the nearest cent. 56.11 x per unit