Snowshoes R Us makes Snowshoes. It currently produces 2,100 pairs of snowshoes per year. Its cost of making the bindings that are part of the snowshoes are as follows: Direct materials 5 Direct labor 16 Variable overhead 7 Fixed overhead 17,530 2,900 2,110 6,800 8 9 Total cost for 2,100 bindings 29,340 10 11 Showshoes has an offer from Better Bindings to sell bindings to Shoeshoes for 12 Snowshoes would pay S 1.00 13 per unit to transport the bindings to its manufacturing plant, where it would add its own 14 logo at a cost of $ 0.40 per logo $ 12.00 each B A D F G Snowshoe Boogie 1 2 3 4 5 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Equals # of products produced 21 22