P&Q Company makes 50,000 units of Part P each year which is used in other products the firm manufactures. The unit product cost of this part is as follows: Direct materials $19.10 Direct labor $21.70 Variable overhead $ 2.10 Fixed overhead $14.20 Unit product cost $57.10 An outside supplier has offered to sell the part to P&Q for $50.10 per unit. If the company accepts the offer, the facilities now being used to make the part could be used to make more units of Part Q. The additional contribution margin for Part Q would be $135,000 per year. If the part is purchased from the outside supplier, the direct labor cost for Part P could be avoided since Part Q is built by robots. In addition. $9.30 of the fixed manufacturing overhead cost being applied to Part P would continue even if the pad were purchased from the outside supplier. What decision should be made and what is the total dollar advantage per year of this decision? Decision Advantage Make $105,000 Buy $135,000 Buy $20,000 Make $115,000 Make $115,000 Buy $20,000 Make $105,000 Buy $135,000