Wings incorporated manufactures machine parts for alrcraft engines. The CEO, Chucky Valters, was considering an offer from a subcontractor that would provide 2,300 units of product PQ107 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: In addition to the above costs, if Wings produces part PQ107, it would have a retooling and design cost of $9,400. The relevant costs of producing 2,300 units of product PQ1o7 internally are: Muatiple Choice $142,100 $143,800