TB MC Qu. 11-75 The SP Corporation makes ... The SP Corporation makes 37,000 motors to be used in the production of its sewing machines. The average cost per motor at this level of activity is Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $9.60 58.60 $3.50 $4.45 An outske supplier recently began producing a comparable motor that could be used in the sewing machine. The price offered to SP Corporation for this motoris $24.25. SP Corporation decide not to make the motors, there would be no other inte for the production facilities and none of the feed manufacturing overtid cost could be avoided Drect lobortis variable cost in this company. The annual financial advantae (sadvantage for the company as a result of making the motors cather to buying them liom the outside supplier would be Mumolo Choice 1970.300) ($70,300) $223,850 $94 350 $164.650