Question 3 show all your calculations and formula HPI Ltd. makes hockey pucks and other hockey-related items. This year's expected production of hockey pucks is 10,000 units. Cost data are as follows: Per unit 10,000 units $2.00 Product costs directly traceable to pucks Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Common costs allocated to this product line 1.00 0.75 $20.000 10,000 7.500 2.500 15.000 SSS. The full cost of hockey pucks is $5.50 per unit. HPI has received an offer from an outside supplier to supply any desired quantity of pucks at a price of $4.10 per unit. The cost accounting department has provided the following information: 1. Costs of direct materials, direct labour, and variable overhead will be saved if the pucks are purchased from the outside supplier. Management Accounting 2. The direct fixed manufacturing overhead is the cost of leasing the die machine that stamps out the pucks. The machine can produce a maximum of 20,000 pucks per year. If the pucks are purchased, this machine will no longer be needed. 3. No other costs would be affected. Required: Prepare an analysis showing whether HPI would be better off making or buying the pucks at a projected 10,000 units. Hint: compare the total costs under both options. At what volume would HPI be indifferent between making and buying? What does the indifference point indicate? Extra Credit ): State three other factors, either quantitative or qualitative, that HPI should consider before making the final decision