The Savannah Corporation manufactures cellular modems. It manufactures its own cellular modem circuit boards (CMCB), an important part of the cellular modem. It reports the following cost information about the costs of making CMCBs in 2020 and the expected costs in 2021: (Click the icon to view the costs.) Current Costs Expected Costs in 2020 in 2021 Variable manufacturing costs Direct material cost per CMCB Direct manufacturing labor cost per CMCB $200$441,750170271,200 Variable manufacturing cost per batch for setups, materials handling, and quality control Fixed manufacturing cost Fixed manufacturing overhead costs that can be avoided if CMCBs are not made 665,000175,000 Fixed manufacturing overhead costs of plant depreciation, insurance, and administration that cannot be avoided even if CMCBs are not made 1,235,000400,000 Savannah manufactured 9,500 CMCBs in 2020 in 50 batches of 190 each. In 2021, Savannah anticipates needing 5,000 CMCBs. The CMCBs would be produced in 25 batches of 200 each. The Maverick Corporation has approached Savannah about supplying CMCBs to Savannah in 2021 at $410 per CMCB on whatever delivery schedule Savannah wants. Requirements 1. Calculate the total expected manufacturing cost per unit of making CMCBs in 2021. 2. Suppose the capacity currently used to make CMCBs will become idle if Savannah purchases CMCBs from Maverick. On the basis of financial considerations alone, should Savannah make CMCBs or buy them from Maverick? Show your calculations. 3. Now suppose that if Savannah purchases CMCBs from Maverick, its best alternative use of the capacity currently used for CMCBs is to make and sell special circuit boards (CB3s) to the Easy Corporation. Savannah estimates the following incremental revenues and costs from CB3s: TotalexpectedincrementalfuturerevenuesTotalexpectedincrementalfuturecosts$1,750,000$1,885,000 On the basis of financial considerations alone, should Savannah make CMCBs or buy them from Maverick? Show your calculations