The Fort Riley Company manufactures 48,000 the motherboards that are used in the production of its computers. The average cost per each motherboard at this level of activity is: Direct materials $10.70 Direct labor Variable manufacturing overhead Fixed manufacturing overhead $ 9.70 $ 4.05 $ 5.00 Last month an outside supplier contacted Fort Riley and offered to sell the company a comparable motherboard that could be used in its computers. The per unit price offered to Fort Riley for this outside motherboard is $2755. If Fort Riley decides not to make the motherboards, there would be no other use for the production facilities and none of the fixed manufacturing overhead cost could be avoided. Direct labor is a variable cost in this company. The annual financial advantage (disadvantage) for the company as a result of making the motherboards rather than buying them from the outside supplier would be: Multiple Choice ($91,200) Multiple Choice ($91,200) $343,200 148,800 $240,000