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Ice Cold is considering dropping component electronic heater. Data from the company's accounting system showing unit costs appear below: Ice cold bullds 24,500 units a month. An outside supplier has offered to produce this product for the company. It has been determined that buying this part would reduce variable selling expenses by 34 percent. Fixed manufacturing overhead would continue at 66 percent of current levels. The total fixed selling expenses of the company would remain unchanged by this make or buy decision