The Blender Manufacturing Company makes blenders. The cost to produce Part A was $6 per unit in 2021. During 2022, Part A has increased to $9 per unit. In 2022, an outside supplier has offered to supply Part A for $6 per unit. All costs will be avoided if the part is purchased from the outside supplier.

Determine if the company should continue to make-or-buy from the outside supplier. Explain why in some circumstances a portion of fixed costs would remain if a part is purchased from an outside supplier instead of being made by the company.