Samsung manufacturing a variety of cell phones components. An outside supplier offered to sell screens to Samsung for $35 per unit

To evaluate this offer, Samsung has gathered the following information relating to its own cost of producing the keyboards internally:

Details	$ Per Unit	14,000 unit per year
Direct materials	11	154,000
Direct labor	7	84,000
Variable manufacturing overhead	5	60,000
Fixed manufacturing overhead traceable	4	48,000
Fixed manufacturing overhead common but allocated to screens line	12	144,000
Total Cost	39	490,000

Required: Assuming that traceable overhead includes 65%-line supervisory salaries and 35% factory space rent for all Samsungs manufactured components, should the outside suppliers offer be accepted? Show all computations. (use total analysis approach)

Details	$ Per unit	Make 14,000 unit	Buy 14,000 unit
Direct Material
Direct labor
Variable Manufacturing overhead
Fixed Manufacturing overhead Traceable
Fixed Manufacturing overhead common
Outside purchase price
Total