Spacely Sprockets currently produces a widget that they use in the production of their world famous sprockets. The following cost information is available when 10,000 widgets are produced: $ 60 per 20 Direct material per unit Direct labor unit Variable FOH per unit Fixed FOH per unit 15 10 Acme & Co has offered to sell widgets to Spacely Sprockets for $100 per unit. If Spacely Sprockets buys the widget from Acme & Co, the released facilities can be rented for $7,000 per year. Assume that Spacely Sprockets needs 10,000 components annually and if the widget is outsourced, 20% of the fixed costs could be avoided. To maximize profits, Spacely Sprockets should [Select] and save [Select]