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. 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 Variable costs: Direct materials Direct labour Variable overhead Avoidable fixed cost Total Windsor should Under the general decision rule for this type of decision, what production level is required for Windsor's managers to be indifferent? Production level: systems