Ortega industries manufactures 16.400 components per year. The manufacturing cost of the components was determined to be as follows: Direct aterials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total 5158,000 230,00 94. 160,00 $692.000 Assume that the feed nocturing overhead reflects the cost of Ortega's manufacturing ocy. This facility cannot be uned for any other purpose. An outside per has thered to set the component to Ortega for $34.1 Ortega industries purchases the component from the outside supplies the effect on operating