Song, a division of Carolina Enterprises, currently makes 110,000 units of a product that has created a number of manufacturing problems. Song's costs follow.

Manufacturing costs:
Variable	$ 540,000
Fixed	186,000
Allocated corporate administrative cost	62,000

If Song were to discontinue production, fixed manufacturing costs would be reduced by 80%. The relevant cost of deciding whether the division should purchase the product from an outside supplier is: