Outsourcing

Direct material $$53\mathrm{.}00($including mounting hardware @ $$15$ per unit$)$ Direct labor $17\mathrm{.}00$ Overhead $(2/3$ is fixed$)45\mathrm{.}00$ Total $$115\mathrm{.}00\_$

What alternative is more desirable and by what amount? $($Assume that the company is currently operating at its capacity of $300,000$ units.$)$

Note: Do not use a negative sign with your answer.

Make the units to avoid an incremental cost from purchasing the units of hat$()$