The SP Corporation makes 31,000 motors to be used in the production of its sewing machines The average cost per motor al twi ledel Direct materials Direct labor Variable sanufacturing overhead Fixed manufacturing overhead $9.00 $8.00 3.20 $4.15 An outside supplier recenty began producing a comparable motor that could be used in the Corporation decides sewing machme. The price offered to SP Corporation for this motor Is $22.45. Ir SP not to make the motors, there would be no other use for the production facilities and none of the fixed manufacturing overhead cost could be avoided Direct labor s a variable cost in this company. The annual linancial advantage (dsadvantage) for the company as a result of making the motors rather than outside supplier would be buying them ftom the Multiple Choice 358.900 $168.950 60750