Windsor Systems produces and sells speakers and CD players. The following information has been collected about the costs related to the systems: Selling price per unit $66 Production costs per unit Direct materials $19 Direct labour 14 Variable overhead Total fixed overhead $329,440 Windsor normally produces 23,200 of these systems per year. The managers have recently received an offer from a Mexican company to produce these systems for $43 each. The managers estimate that $227,360 of Windsor's fixed costs could be eliminated if they accept the offer. Your answer is partially correct. Try again. Perform a quantitative analysis for the decision, and present your results in a schedule. (Round entries for this part to 2 decimal places, e.g. 12.55.) Make Buy Purchase price $ X $ 997600 Variable costs: Direct materials x 440800 Direct labour X 324800 Variable overhead X 46400 Avoidable fixed cost X -227360 Total 812000 770240