Sony Inc makes 3,000 units per year of a part called a "seed for use in one of its products. Data concerning the unit production costs of seed follow: Direct Materials Direct Labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Total Manufacturing Cost per Unit $35 $10 $ 8 $20 $73 An outside supplier has offered to sell Golden Company all the seeds it requires. If Golden decided to discontinue making the seed, 40% of the above fixed manufacturing overhead costs could be avoided. Assume that direct labor is a variable cost. REQUIRED: 1. Assume Golden Company has no alternative use for the facilities presently devoted to production of the seed. If the outside supplier offers to sell seed for $65 each, should Golden Company accept the offer? Should the center be closed? Show calculations to support your answer. 2. Assume that Golden Company could use the facilities presently devoted to production of seed to expand production of another product that would yield an additional contribution margin of $80,000 annually. What is the maximum price Golden Company should be willing to pay the outside supplier for seed