Sea Turtle Company, a manufacturer of diving equipment is operating at 60% of plant capacity. Sea Turtle's plant manager is considering making part of the Diving Gear, which is currently being purchased from an outside supplier for KD 14 each. The Sea Turtle factory has idle equipment that could be used to manufacture the Diving Gear. The design engineer estimates that each Diving Gear requires KD 3 of direct materials, KD 5 of direct labor, and KD 8 of manufacturing overhead. 55% of the manufacturing overhead is a fixed cost that would be unaffected by this decision. REQUIRED: Calculate the following (without rounding): Avoidable Cost per unit for Making the Diving Gear KD The Financial Advantage or Disadvantage per unit of making the Diving Gear = KD Sea Turtle should the Diving Gear