nits of its product per year. An outside supplier has offered to sell electronic circuits to the company f ost of $35 per unit. To evaluate this offer, the company has gathered the following information relatin wn cost of producing the electronic circuits internally Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead, traceable 22,000 Units Per per Unit Year $15 $330,000 8 176,000 3 66,000 3+ 66,000 Pivod 1 nits of its product per year. An outside supplier has offered to sell electronic circuits to the company f ost of $35 per unit. To evaluate this offer, the company has gathered the following information relatin wn cost of producing the electronic circuits internally Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead, traceable 22,000 Units Per per Unit Year $15 $330,000 8 176,000 3 66,000 3+ 66,000 Pivod 1