Sandhill Bicycle Company manufactures its own seats for its bicycles. The company is currently operating at $100\%$ capacity Variable manufacturing overhead is charged to production at the rate of $60\%$ of direct labor cost. The direct materials and direct labor cost per unit to make the bicycle seats are $and $$9,$ respectivelyNormal production is $49,000$ bicycles per year. A supplier offers to make the bicycle seats at a price of $$21$ each $.$ If the bicycle company accepts this offer, all variable manufacturing costs will be eliminated $,$ but the $$29,400$ of fixed manufacturing overhead currently being charged to the bicycle seats will have to be absorbed by other products