Suppose that a firm has the option to make or buy a part. Its annual requirement is $20,000$ units. A supplier is able to supply the part at $$9$per unit. The firm estimates that it costs $$300$ to prepare the contract with the supplier. To make the part, the firm must invest $$27,000$ inequipment, and the firm estimates that it costs $$6$ per unit to make the part.COSTSFixed CostMAKE OPTION BUY OPTION$$27,000$$$6$$$30059$Variable CostAnnual Requirement $=20,000$ unitsThe data has been collected in the Microsoft Excel Online file below. Open the spreadsheet and perform the required analysis to answer the