Wings Incorporated manufactures machine parts for aircraft engines. The CEO, Chucky Valters, was considering an offer from a subcontractor that would provide $4,700$ units of product PQ$107$ for Valters for a price of $$150,000.$ If Wings does not purchase these parts from the subcontractor it must produce them in$-$house with the following unit costs:

$\backslash$table$[[,$Cost per Unit$],[$Direct materials,$$60$