Vision Company makes a part used in the manufacture of video cameras. Management is considering whether to continue manufacturing the part, or to buy the part from an outside source at a cost of $21.30 per part. Vision needs 100,000 parts per year. The cost of manufacturing 100,000 parts is computed as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing costs 765,000 612,000 510,000 2,550 Vision would pay $.30 per unit to transport the parts to its manufacturing plant. Purchasing the part from an outside source would enable the company to avoid 35% of fixed manufacturing overhead." Vision's factory space freed up by purchasing the part from an outside supplier could be used to manufacture another product with a contribution margin of $75,000 Prepare an analysis to show which alternative makes the best use of Vision's factory space: 1) make the part 2) buy the part and leave facilities idle 3) buy the part and use facilities to make another product