Modified problem 6.20 from pages 362 and 363 of the textbook, which now reads: "Danford Company, a manufacturer of farm equipment, currently produces 20,000 units of gas filters per year for use in its lawn-mower production. The costs, based on the previous year's production, are reported in Table P6.20. It is anticipated that gas-filter production will last five years. If the company continues to produce the product in-house, annual direct material costs will increase at the rate of 6%. (For example, annual materials costs during the first production year will be $63, 600.) Direct labour will also increase at the rate of 6% per year. However, variable overhead costs will increase at the rate 3%, but the fixed overhead will remain at its current level over the next five years. John Holland Company has offered to sell Danford 20,000 units of gas filters for $26 per unit. The firm's interest rate is known to be 13%. Should Danford accept John Holland's offer, and why