Spacely Sprockets currently produces a widget that they use in the production of their world famous sprockets. The following cost information is available when 20,000 widgets are produced: $ 40 18 Direct material per unit Direct labor per unit Variable FOH per unit Fixed FOH per unit Total Cost per widget 12 10 $ 80 Cosgwell Cosmic Cogs has offered to sell widgets to Spacely Sprockets for $76 per unit. If Spacely Sprockets buys the widget from Cogswell, the released facilities can be rented for $35,000 per year. Assume that Spacely Sprockets needs 20,000 components annually and if the widget is outsourced, 10% of the fixed costs could be avoided. To maximize profits, Spacely Sprockets should Select) and save Select