The Ayayai Company manufactures 3,600 units of a part that could be purchased from an outside supplier for $14 each. Ayayai's costs to manufacture each part are as follows: Direct materials $3 Direct labor 2 Variable manufacturing overhead 5 Fixed manufacturing overhead 9 Total $19 All fixed overhead is unavoidable and is allocated based on direct labor. The facilities that are used to manufacture the part have no alternative uses.