Make-or-Buy, Troditional Analysis Wehner Company is currently manufacturing Part ABS-43, producing 56,800 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: Of the total fixed overhaad assigned to ABS-43, \$14,825 is direct fixed overhead (the anneal lease cost of machinery used to manufacturn Part a85-41), and the remainder is common fixed overhead. An outside supplier has offered to sell the part to Wehner for 457.52 . There is no alternative use for the facilities currently used ta produce the part. Wo significant non-unit-based overhead costs are incurred. Required: 1. Should Wehner Company make or buy Part ABS 43? Wehner should the part. This will produce total cost savings of s 2. What is the maximum amount per unit that Wehner would be willing to pay to an outside supplier? Round your answer to the aeareat cente. per unit