The management of Bridgeport 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 $4.20 indirect labour $0.43, and utilities $0.34. 3. Fixed manufacturing costs applicable to the production of WISCO were as follows: Cost Item Direct Allocated Total Depreciation $2,100 $850 $2,950 Property taxes 560 180 740 Insurance 955 585 1,540 $3,615 $1,615 $5,230