The Williams Company currently produces 20,000 units of part B13. Current costs for part B13 are as follows: Direct materials $12 Direct labor 9 Factory rent 7 Administrative 6 General factory overhead 7 Total $41 If the company decides to buy part B13, 50% of the administrative costs would be avoided. All of the Williams Company items (including this part) are manufactured in the same rented production facility. The company has an offer from a wholesaler to purchase the part for $31 per unit. If the company decides to accept the offer: