The management of Cullumber Mamufacturing Company is trying to decide whether to continue manutacturing part or to buy it from an outside supplier. The part, called CISCO, is a component of the company's finished praduct.

The following information was collected from the accounting recards and production data for the year ending December $31,2022.$

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

$2.$ Variable manufacturing costs applicable to the production of each CISCO unit were: direct materials $$5\mathrm{.}36,$ direct labor $$4\mathrm{.}52,$ indirect labor $$0\mathrm{.}42,$ ut ilities $$0\mathrm{.}43.$

$3.$ Fixed manufacturing cossts applisable to the production of CISCO weres

$\backslash$table$[[$Cost Itern,Direct,Allocited,Total$],[$Deprediation$,12,000,8930,$$$2,930$