Pitkin Company produces a part used in the manufacture of one of its products. The unit product cost of the part is $33, computed as follows: $12 Direct materials..... Direct labor..... 8 3 Variable manufacturing overhead. Fixed manufacturing overhead. Unit product cost... 10 An outside supplier has offered to provide the annual requirement of 10,000 of the parts for only $27 each. The company estimates that 30% of the fixed manufacturing overhead costs above will continue if the parts are purchased from the outside supplier. Assume that direct labor is an avoidable cost in this decision. Instructions: What will be your decision: to purchase from outsider or not? (Show your computations)