mits of its product per year. An outside supplier has offered to sell electronic circuits to the com Ost of $35 per unit. To evaluate this offer, the company has gathered the following information wn cost of producing the electronic circuits internally Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead, traceable 22,000 Units Per per Unit Year $15 $330,000 8 176,000 3 66,000 3* 66,000