Song, a division of Carolina Enterprises, currently makes 130,000 units of a product that has created a number of manufacturing problems. Song's costs follow.

Manufacturing costs:
Variable	$ 620,000
Fixed	181,000
Allocated corporate administrative cost	67,000

If Song were to discontinue production, fixed manufacturing costs would be reduced by 70%. The relevant cost of deciding whether the division should purchase the product from an outside supplier is:

$674,300.

$801,000.

$620,000.

$813,700.

$746,700.