MZN Company currently produces a component that it uses in making some of its products. The company has calculated the following costs for making the part: Unit-level costs Materials $20 Labor 28 Overhead 3 Allocated facilil_\\'-le\\'el costs 10 $6\" Total cost MZN is considering outsourcing the component. A supplier has offered to sell the component to MZN for $54 each. MZN needs 10,000 units each year. If MZN does outsource the component, it can use the facilities to make another product that would yield contribution margin of $60,000 per year. Required: Should MZN outsource the component? Support your answer with appropriate computations