Part U$67$ is used in one of Broce Corporation's products. The company's Accounting Department reports the following costs of producing the $15,300$ units of the part that are needed every year.

$\backslash$table$[[$Direct materials,Per Unit$],[$Direct labor,$$2\mathrm{.}20$

Decide make or buy and how much each will cost for Direct Materials, Direct Labor, Variable Overhead, Supervisor salary, Depreciation of eqip, allocated overhead, outside purchase price, and Total Cost.

PART B:

"The total cost of the make alternative is $($higher$/$lower$)$ by $($$$).$ Therefore, the company should $($make$/$buy$)$ the part.