The management of ANP Ltd has asked for your assistance in deciding whether to continue manufacturing a part or to buy it from an outside supplier. The part, called PZ4, Is a component of ANP's finished product. An analysis of the accounting records and the production data revealed the following information for the current year 1. TWO (2) employees are assigned to the production department and work full time (1,850 hours each per year) producing PZ4. Each employee is paid $20 per hour II The cost of materials per P24 unit is $4.29 per unit: III. Production of P24 also includes other miscellaneous variable cost of $1.27 per unit. All the above manufacturing costs will be eliminated if Co Ltd outsourced P24 from an outside supplier IV. If P24 is outsourced, Co Ltd will need to hire a part-time dispatch employee at a cost of $17,640 per year, V. The lowest price for P24 from an outside supplier is $14 per unit VI. Delivery costs will be $1.03 per unit: VII. The production department produced 12,700 units of PZ4 Required: a) Should ANP Ltd make or buy the PZ4 part