Nalgene manufactures 2,000 units of a par that could be purchased from an outside supplier for $12 each. Manufacturing costs are stated below:

Direct Materials	$5
Direct Labor	$3
Variable Manufacturing Overhead	$3
Fixed Manufacturing Overhead Fixed Selling and Administrative Costs	$8 $10
Total	$2

Should Nalgene continue to manufacture the part?

Would your answer change if Nalgene could lease the manufacturing facilities to another company for $5,000 per year?