Miller Manufacturing builds and markets laptop computers for home and small business use. During the past five years, sales have been as low as $10,000$ units in a year and as high as $15,000$ units in a year. The company has been approached by an outside supplier offering to provide completed screens to the company for $$65$ each. The company's marketing director negotiated the deal personally and is thrilled about how much cheaper it will be to purchase the screens from outside. Producing the cost data outlined below, the manager proudly proclaims, "Look, a $$25$ per unit savings!"

$\backslash$table$[[[$Based on $15,{000}_{?}$ units year$],$Per Unit$],[$Direct materials,$$40$