Outsourcing (Make-or-Buy) Decision Mountain Air Limited manufactures a line of room air purifiers. Management is currently evaluating the possible production of an air purifier for automobiles. Based on an annual volume of 10,000 units, the predicted cost per unit of an auto air purifier follows. Direct materials $8.00 Direct labor 1.50 Factory overhead 7.00 Total $16.50 These cost predictions. If it could otherwise rent the motor-assembly space for $28000 per year, should it make or outsource this component? Calculate the net advantage (disadvantage) of outsourcing the motors, assuming the space be rented