Problem #2 Tina's Toasters makes toasters. A key component is the heater assembly. The need is 40,000 units per year. Tina makes the heater assembly for her own toasters, the costs are: Direct Materials Direct Labor Variable Overhead $4 each $3 each $2 each I Fixed overhead annual $200,000 Harry's Heaters makes multiple offers to sell the components to Tina Option #1: $10 each, no other changes Option #2: $9 each plus shipping charge of $.50 each Options #13: $10 each, and Tina can cut her warehouse overhead $30000 per year. Prepare calculations and an answer for all three options. The calculations should be properly labeled and readable