The management of Blossom Manufacturing Company is trying to decide whether to continue manufacturing a part or to buy it from an outside supplier. The part, called WISCO, is a component of the company's finished product. The following information was collected from the accounting records and production data for the year ending December 31, 2022: 1. The machining department produced 8,100 units of WISCO during the year. 2. Variable manufacturing costs applicable to the production of each WISCO unit were direct materials $4.70, direct labour $5.00, indirect labour $0.44, and utilities $0.34. 3. Fixed manufacturing costs applicable to the production of WISCO were as follows: Cost Item Direct Allocated Total Depreciation $1,920 $855 $2.775 Property taxes 515 115 630 Insurance 955 580 1,535 $3.390 $1,550 $4,940