Rooney Company makes and sells lawn mowers for which it currently makes the engines. It has an opportunity to purchase the engines from a reliable manufacturer. The annual costs of making the engines are shown here.

Cost of materials Units $$$$27)$

Labor Units $$$$16)$

Depreciation on manufacturing equipment$*$

Salary of supervisor of engine production

Rental cost of equipment used to make engines

Allocated portion of corporate$-$level facility$-$sustaining costs

Total cost to make $13,400$ engines

$\backslash$table$[[$$$361,800$