Thank you for help.

Peluso Company, a manufacturer of snowmobiles, is operating at 70% of plant capacity. Peluso's plant manager is considering making the 5,000 headlights it sells each year now being purchased from an outside supplier for $33 each. The Peluso plant has idle equipment that could be used to manufacture the headlights. The design engineer estimates that each headlight requires $9.50 of direct materials, $14 of direct labor, and $14.25 of manufacturing overhead. Forty percent of the manufacturing overhead is a fixed cost that would be unaffected by this decision. The relevant cost of making each headlight is O $32.05 O $37.75 $23.50 O $28.30 D Question 9 4 pts A decision by Peluso Company to manufacture the headlights should result in a net gain (loss) for each headlight of (Do not round your intermediate calculations) O $3.05 O $4.75 O $0.95 O $10.50