Wehner Company is currently manufacturing Part ABS-43, producing 57,800 units annually. The part is used in the production of several products made by Wehner. The cost per unit for ABS-43 is as follows: Direct materials $47.50 Direct labor 10.75 Variable overhead 3.30 Fixed overhead 4.30 Total $65.85 Of the total fixed overhead assigned to ABS-43, $13,121 is direct fixed overhead (the annual lease cost of machinery used to manufacture Part ABS-43), and the remainder is common fixed overhead. An outside supplier has offered to sell the part to Wehner for $61.39. There is no alternative use for the facilities currently used to produce the part. No significant non-unit-based overhead costs are incurred.

. Should Wehner Company make or buy Part ABS-43? Wehner should___________ the part. This will produce total cost savings of $.

2. What is the maximum amount per unit that Wehner would be willing to pay to an outside supplier? Round your answer to the nearest cent. $ per unit