Refer to the table below, which comes from data in the Industrial Grinders case Regarding the Overhead costs, these are allocated based on Direct Labor: The Variable Overhead costs are 80% of the Direct Labor amount, and relate to the benefits for the labor force. As you recall from the case. Industrial Grinders has the opportunity to hire the German Labor Force at a rate of 70% of the normal rate. What would be the RELEVANT costs for Decision-Making to produce the UNFINISHED (or Specialized Steel) to FINISHED steel? Please indicate your answers in the YELLOW boxes above. Also, what PRICE POINT would the customer expect to see for the Steel Rings given that the Competitors Plastic Rings last FOUR times as long? Please indicate in the YELLOW BOX in Cell E9. Lastly, briefly comment on whether it would be cheaper to produce the Plastic Rings or to hire the German Labor from a RELEVANT COST perspective. No more than two sentences are required