Parton Company, a manufacturer of snowmobiles, is operating at 70% of plant capacity. Parton's plant manager is considering making the headlights now being purchased from an outside supplier for $14.20 each. The Parton plant has idle equipment that could be used to manufacture the headlights. The design engineer estimates that each headlight requires $4.80 of direct materials, $380 af direct labor, and $6.80 of manufacturing overftead. Forty percent of the manufacturing overhead is a fixed cost that would be unaffected by this decision. A decision by Parton Company to manufacture the headlights should result in a net gain (foss) for each headlight of (CMA adapted) Multiple Choice $3.36 $288 $1.52 O $11.20)