McKinson Publishers produces the book covers for its handbound books. Recently, Marlies Book Binders purchased new roboticipent that countries and prints book covers in che process Marliss offered to provide book covers for McKinson t5145 per book Daniel Nguyen, the management accountant for Mckinson Publishers, analyses the cost information for internally producing hardbound book covers as follows Total costs for 200.000 book COV Direct materials $100,000 $0.50 Direct labor 550.000 50.40 Manufacturing overhead $100,000 $0.50 Supervisor's salary $0.45 Totalcott SOLO SL35 Cost per After summarising the costs for producing the book coves is house, Daniel needs to identify costs that are relevant and indevant to the decision First, le collects more informatie. He Teams from the production manage that the pris could be laid offif the book covers are outsourced As a management accountant Danie ready that facturing vahead is an indirect cost is this case, it is allocated to books based on the sher of direct Labour housed in each production proces Overhead costs will be incurred even if the book covers are outrosced However, after examining pastas, Desid estimates that closing off the part of the plant we book covers are produced would save about $30.000 or $0.15 per book cover Required: a) Identify and explain which costs are relevant and irrelevant to this make or buy decision of Mickinson (4 ware) Cheat 1) Lise the rest production and outsourcing costs identified in part(a) to analyse a possible cousing of this makes bey decision by contrasting the internal production cost with external purchase cost make seg. Hunt: in cost should bedekt mark) c) Suggest and discuss qualitative factors that are relevant to this make or buy decision of McKinsePublishers. (4 mars