Moon Technologies manufactures a part used in the manufacture of digital cameras. Currently, Moon manufactures 60,000 units of the part annually. The annual costs of producing 60,000 parts include: Direct Materials Direct Labor Variable MOH Fixed MOH Per Unit $12.50 $10 $8.75 $12.50 Total $750,000 $600,000 $525,000 $750,000 Management is considering whether to continue manufacturing the part, or to buy the part from an outside supplier at a cost of $24 per part. Purchasing the part from an outside source would enable the company to avoid 50% of fixed manufacturing overhead costs. The space freed up by purchasing the part from an outside supplier could be used to manufacture another product that would increase income by $70,000. What is the opportunity cost to Moon Technologies if they continue making the part?