The company is now producing the heavy-duty gear shifters used in its most popular line of mountain bikes, the company's accounting department reports the following costs of producing the shifter internally: Per unit 8000 units Direct materials 6 48000 Direct labour 4 32000 Variable overhead 1 8000 Supervisor salary 3 24000 Depreciation of special equipment 2 16000 Allocated general overhead 5 40000 Total cost 21 168000 An outside supplier has offered to sell mountain coat cycles 8000 units a year at a price of only 19 S each. Required: Should the company stop producing the shifters internally and start purchasing them from the outside supplier? (Make or buy analysis)