Part B29 is used in one of Samuel Corporation's products. The company's Accounting Department reports the following costs of producing the 8,300 units of the part that are needed every year. Per Unit Direct materials $ 8.60 Direct labor $ 4.80 Variable overhead $ 9.50 Supervisor's salary $ 3.60 Depreciation of special equipment $ 3.00 Allocated general overhead $ 1.60 An outside supplier has offered to make the part and sell it to the company for $30.00 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of