Troy Engines Ltd. manufactures a variety of engines for use in heavy equipment. The company has always produced all of the necessary parts for its engines, including all of the carburetors. An outside supplier has offered to produce and sell one type of carburetor to Troy Engines Ltd. for a cost of $55 per unit. To evaluate this offer, Troy Engines Ltd. has gathered the following information relating to its own cost of producing the carburetor internally: Direct materials cost $34 per unit. Troy Engines pays its direct labour employees $20 per hour; each carburetor requires 30 minutes of labour time. Variable manufacturing overhead is allocated at 30% of direct labour cost. Total fixed manufacturing cost amounts