Perfection, Inc. makes sprockets as a component of one of its products with the following cost data: Number of sprockets used each year Direct Material Cost Direct Labor Cost Variable Manufacturing Overhead Fixed Manufacturing Overhead* 100,000 $ 30,000 44,000 12,000 32,000 TOTAL COSTS $118.000 *70% could be avoided if production of the sprockets ceases. An outside vendor has offered to sell Perfection, Inc. the sprockets at a price of $1.25 each. 1. Should Perfection, Inc. continue to make the spro outside vendor? What is the incremental cost? or pur them from the 12. What other considerations should be considered by Perfection, Inc. when making this decision? (List at least three considerations.)