what is the answer

Your bike helmet company is expecting demand for an additional 4,000 helmets in the upcoming year. While you have the capacity to handle the additional demand, a potential supplier has offered to make the 4,000 helmets for $9 per helmet. Other information from the financial accounting system is listed below. What is the total cost if you decide to make the helmets? Commuter bike helmet Direct material $6.54 Direct labor $1.89 Manufacturing overhead: variable $1.07 Non-manufacturing overhead: variable $0.86 Total variable cost $10.36 Manufacturing overhead: fixed $1.78 Non-manufacturing overhead: fixed $0.98 Total fixed cost $2.76 Total cost $13.12 Commuter helmet price $16.00 Machine hour 0.57 1 $38,000 $41,440 $36,000 $52,480 O