Sunshine Natural Foods makes several types of organic products, including acai bowls. It anticipates the following nancial performance for its acai bowls during the scal year 2021. It believes inventory levels for acai bowls will be near zero at all times during the yeah Production and sales 100,000 bowls To_ta| Per Bowl Revenue $900,000 $9.00 Variable manufacturing cost $300,000 $3.00 Fixed manufacturing cost $,@ jam Gross Margin $400,000 $4.00 Variable selling & admin cost $80,000 $0.80 Fixed selling & admin cost $, $ Operating income $170,000 $1.70 Sunshine's management is considering outsourcing the production of acai bowls. It believes it will continue to sell 100,000 bowls regardless of the option it chooses. It has gathered to following information about outsources: - Kellogg's will sell the acai bowls to Sunshine for $3.50 per bowl. 0 Fixed manufacturing costs are primarily comprised of the mortgage payment on the production facility for all of Sunshine's products. 0 Management anticipates using the current manufacturing space of acai bowls for on- site storage of nished products, reducing xed SG&A expenses by $90,000