Note : Please provide in Excel format

The Enhanced Products Division of Evergreen Industries makes ceramic pots that are used to hold large decorative plants. The normal selling price for these pots is $70 each. During 2012, the division produced 10,000 pots and incurred the following costs: Unit-level materials cost per unit $15

Unit-level labor cost per unit $20

Unit-level overhead cost per unit $16

Other manufacturing overhead total **$36,000 * If the equipment is not used to produce ceramic pots, it can be leased for $8,000 per year. **Includes supervisors' salaries and rent for the plant where the pots are made. Required: Suppose the division has the opportunity to purchase the ceramic pot from another manufacturer for $60. The supplier is willing to hold sufficient inventories to meet Evergreen's demand. Should the division outsource its ceramic pots? Why or why not?