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 8000units Per unit 48000 6 Direct materials 32000 4 Direct labour 8000 1 Variable overhead 24000 Supervisor salary 16000 2 Depreciation of special equipment 40000 Allocated general overhead 168000 21 Total cost An outside supplier has offered to sell mountain coat cycles 8000 units a year at a price of only 19 $ each Required: Should the company stop producing the shifters internally and start purchasing them from the outside supplier? (Make or buy analysis)