PART 3(15 minutes) Bethlehem Generator Company manufactures small electric motors for which a small part is needed. The following cost data have been accumulated for the 16,000 parts the company manufactured during the previous year: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $ 32,000 $ 88,000 $ 72,000 $112,000 The company can buy the part from another firm for $19 per unit. If the firm buys the item, it will be able to reduce fixed manufacturing overhead costs by $60,000 per year. It will also be able to rent some of the facilities currently used to make the part to another firm for $40,000. Required: Should the company continue to make the part, or should it be purchased from the other firm