Marcus Company requires three units of P11 for every unit of A5 that it produces. Currently P11 is produced in-house by Marcus Unit costs for P11 are given below and are based on a budget of units of P11 production per month 5,000 Direct materials Direct labor Manufacturing overhead Total 3.25 2.25 2.60 8.10 1.00 1.60 Variable mfg overhead per unit amounts to Fixed mfq. overh of overhead costs. In its annual budget for next year Marcus has included provisions for the manufacture of units of P11 ead accounts for the remaining 60,000 Lander Corporation has made an offer to sell Marcus the required units of P11 for $7.50 each. Answer the following related questions Part A What are the annual estimated fixed mfq. overhead costs of P11 production? A total number is required Part B If all of the fixed mfq. OH costs are sunk, what is the net (cost) benefit of making the units of P11 in-house A negative number indicates that it is more costly to purchase from Lander than to make the units in-house. Compare annual costs Part C What is the net (cost) benefit of making the units of P11 in house, if 40% of the fixed costs can be saved by outsourcing the production? Part D What is the net (cost) benefit of purchasing the units of P11 from Lander, if machinery used in P11 production can be redeployed to another product saving Marcus $65,000 per year and the demand for P11's increases to 75,000 units? Treat this question independently of Part C