Problem 32. (2.0 marks) Rockford Company manufactures a part for use in its production of hats. When 10,000 items are produced, the costs per unit are: Direct materials S0.75 Direct manufacturing labor 3.00 Variable manufacturing overhead 1.50 Fixed manufacturing overhead 1.60 Total $6.85 Angel Company has offered to sell to Rockford Company 10,000 units of the part for $6.00 per unit, The plant facilities could be used to manufacture another item at a savings of $9,000 if Rockford accepts the offer. In addition, $1.00 per unit of fixed manufacturing overhead on the original item would be eliminated. Required: Should Rockford Company buy the part from Angel? Explain. (1.5 marks) b. What would be the change in company's net income if the part is purchased from ousider? (0.5 mark)