Pure Comfort manufactures and sells mattresses with adjustable air chambers. Pure Comfort has been pro ducing and selling approximately 500,000 units per year. Each units sells for $600, and there are no variable selling, general, or administrative costs. The company has been approached by a foreign supplier who wishes to provide the air compressor component for $90 per unit. Total annual manufacturing costs, including air compressors, is as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead $50,000,000 80,000,000 16,000,000 35,000,000 If Pure Comfort outsources the air compressor, it is expected that direct materials will be reduced by 20%,d rect labor by 30%, and variable factory overhead by 25%. There will be no reduction in fixed factory overhead. (a) Should Pure Comfort outsource the air compressor