Tish Corporation produces a part used in the manufacture of one of its products. The unit product cost is $35, computed as follows: Direct materials $14 Direct labor 12 Variable manufacturing overhead 1 Fixed manufacturing overhead 8 Unit product cost $35 An outside supplier has offered to provide the annual requirement of 5,000 of the parts for only $25 each. The company estimates that 75% of the fixed manufacturing overhead cost above could be eliminated if