Utah Company currently produces a component that it uses in making some of its products. Utah has calculated the following costs for making the component: Unit-level costs Materials Labor Overhead Allocated facility-level costs Total unit cost $ 20 28 2 10 $ 60 Utah is considering outsourcing the component. A supplier has offered to sell the component to Utah for $52 each. Harris needs 8,000 units each year. Should Utah outsource the component? Support your answer with appropriate computations.