Troy Engines, Limited, manufactures a variety of engines for use in heavy equipment company has always produced all of the necessary parts for its engines, including all of the carburetors. An outside supp fered to sell one type of carburetor to Troy Engines, Limited, for a cost of $$39$ per unit. To evaluate this offer, Troy Engines, $1.$ to its own cost of producing the carburetor internally:

$\backslash$table$[[,$Per Unit,$\backslash$table$[[1,$ wee yeits$],[$p$$r year$]]],[$Direct materials,$$18,$$$378,000$