1. Pawistik Corporation makes computer screens that are used in the assembly of laptops which Pawistik sells to the general public. The costs per screen are as follows:

Direct materials $ 12.00

Direct labour $ 15.00

Variable overhead $ 15.00

Fixed overhead $ 22.00

Computer Accessories Inc. has offered to sell Pawistik 50,000 of the screens for $45 each. If Pawistik accepts this offer, the company will be able to eliminate $ 200,000 in fixed manufacturing overhead costs. What is the cost or benefit of purchasing from Computer Accessories?