Problem 3 (5) Squishy Company produces 18,000 units of Part YUK each year to use in other products. Solid Corporation has offered to provide Part YUK at a price of $1.38 per unit. Squishy Company's standard cost card for Part YUK is: Resource Per Unit Direct materials $0.78 Direct labor $0.34 Variable overhead $0.13 Fixed overhead $2.75 Total $4.00 Calculate the total amount of fixed costs that must be avoidable such that decision-makers would be indifferent, all else equal, between making and buying Product YUK. State clearly why each specific cash flow you include in your analysis is relevant. Resource Make Buy Comments Direct materials Direct labor Variable overhead Purchase price Total