Najat Company manufactures part N9 that is used in one of its products. The unit product cost of this part is:

1. DIRECT MATERIAL :---------------------------------------------------------------- $11
2. DIRECT LABOR:---------------------------------------------------------------------- $7
3. VARIABLE OVERHEAD:-------------------------------------------------------------$3
4. DEPRECIATION OF SPECIAL EQUIPMENT:---------------------------------- $5
5. SUPERVISOR'S SALARY:----------------------------------------------------------- $4
6. GENERAL FACTORY OVERHEAD:---------------------------------------------- $12

-------UNIT PRODUCT COST----------------------------------------------------------------$42

Additional information:

The special equipment used to manufacture part N9 has no resale value.

The total amount of general factory overhead, which is allocated on the basis of direct labor hours, would be unaffected by this decision.

The $42 unit product cost is based on 35,000 parts produced each year.

An outside supplier has offered to provide the 35,000 parts at a cost of $35 per part.

- Should the company stop making part N9 and buy it from an outside supplier (show your calculation)?