ollows. Direct materials $8.00 Direct labor 1.50 actory overhead 8.00 Total $17.50 These cost predictions include $60,000 in facility-level fixed factory overhead averaged over 10,000 units. osts of the auto air purifier by 50 percent. The electric motor's components will cost $2.00 if Mountain Air assembles the motors. Calculate the net advantage (disadvantage) of outsourcing the electric motors from Mini Motor Company. Use a negative sign with your answer to indicate a net disadvantage of outsourcing (if applicable). (b) If it could otherwise rent the motor-assembly space for $28,000 per year, should it make or outsource this component? Calculate the net advantage (disadvantage) of outsourcing the motors, assuming the space could be rented. Use a negative sign with your answer to indicate a net disadvantage of outsourcing (if applicable)