Need the answers and formula for the yellow highlight part. Thank you.

Alanco, Inc. manufactures a variety of products and is currently maunfacturing all of its own component parts An outside supplier has offered to sell one of those components to Alanco. To evaluate this offer, the following information has been gathered relating to the cost of producing the component internally: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead, traceable* Fixed manufacturing overhead, common but allocated Total cost 4.00 6.00 2.00 5.00 8.00 21.00 Supplier price Units used per year Fixed manufacturing overhead, traceable is composed of two items 12,000 Depreciation of equipment (no resale value) Supervisor salar 30% 70% 1. Assuming the company has no alternative use for the facilities now being used to produce the component, complete the following analysis to determine if the outside supplier's offer should be accepted