The Apple company makes 7,000 units of Part 12A each year. The company's financial department reports the following costs of producing Part12A at this level of activity: Per Unit Direct materials $3.40 Direct labor $2.40 Variable manufacturing overhead $7.20 Supervisors salary $3.60 Depreciation of special equipment $8.90 Allocated general overhead $4.50 An outside supplier has offered to produce Part