Penbirch Electronics manufactures most of the components that make up its products. A company has approached Penbirch offering to sell them A-12 Motherboards for $52 each, a component that they currently manufacture in-house. Cost information for an A-12 is given below:

	Cost per Unit
Direct materials	$ 17.50
Direct labour	12.75
Manufacturing overhead	28.75
Total cost per unit	59.00

The manufacturing overhead is made up of $14.50 per unit in variable costs and $14.25 in fixed cost allocations that will be assigned to other products if Penbirch accepts the offer.

Should Penbirch continue to manufacture the A-12 Motherboards or should they purchase them from the outside supplier?