Outdoor Fun manufactures snowboards. Its cost of making 19,000 bindings is as follows: (Click the icon view the costs.) Suppose an outside supplier will sell bindings to Outdoor Fun for $18 each. Outdoor Fun will pay $2.00 per unit transport the bindings to its manufacturing plant, where it will add its own logo at a cost of $0.60 per binding. Read the requirements. Requirement 1. Outdoor Fun's accountants predict that purchasing the bindings from the outside supplier will enable the company to avoid $2,300 of fixed overhead. Prepare an analysis to show whether the company should make or buy the bindings. (Enter a "0" for any zero balances. Round any per unit amounts to the nearest cent and your final answers to the nearest whole dollar. Use a minus sign or parentheses in the Difference column when the cost to make exceeds the cost to buy.) Incremental Analysis Outsourcing Decision Variable Costs Make Bindings Buy (Outsource) Bindings Difference Plus: Fixed Costs Total cost of 19,000 bindings Decision: Requirement 2. The facilities freed by purchasing bindings from the outside supplier can be used to manufacture another product that will contribute $3,400 to profit. Total fixed costs will be the same as if Outdoor Fun had produced the bindings. Show which alternative makes the best use of Outdoor Fun's facilities: (a) make bindings, (b) buy bindings and leave facilities idle, or (c) buy bindings and make another product. (Enter a "0" for any zero balances. Round any per unit amounts to the nearest cent and your final answers to the nearest whole dollar.) Buy (Outsource) Bindings Incremental Analysis (a) Make (b) Leave (c) Make Outsourcing Decision Binding Facilities Idle Another Product Variable Costs Plus: Fixed Costs Total cost of 19,000 bindings Less: Profit from another product Net cost Decision: Data table Direct materials Direct labor.. Variable manufacturing overhead. 22,000 81,000 44.000 81,000 $ 228,000 12.00 Fixed manufacturing overhead Total manufacturing costs. Cost per pair ($228,000+ 19,000) ..... $ Print Done - X