The management of Carla Vista Manufacturing Company is trying to decide whether to continue manufacturing a part or to buy it from an outside supplier. The part, called CISCO, 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 $31,2025.$

$1\mathrm{.}8,100$ units of CISCO were produced in the Machining Department.

$2.$ Variable manufacturing costs applicable to the production of each CISCO unit were: direct materials $$5\mathrm{.}10,$ direct labor $$4\mathrm{.}89,$ indirect labor $$0\mathrm{.}42,$ utilities $$0\mathrm{.}35.$

$3.$ Fixed manufacturing costs applicable to the production of CISCO were:

$\backslash$table$[[$Cost Item,Direct,Allocated,Total$],[$Depreciation$,$$$1,900,$$$930,$$$2,830$