Winona Johnson is the president of Johnson Mfg., which manufactures coats. She is trying to decide whether to make 3,000 Type III coats or purchase them from a subcontractor to fill a rush special order that she just received. There are no marketing costs on the special order. Acceptance of the special order would not necessitate any premium pay for overtime work or additional fixed costs. Johnson Mfg. has supplied the following data:

Cost Data for Type III Coats: Sale Price Direct Materials Direct Labor Fixed Mfg- Overhead Variable Mfg. Overhead Variable Marketing Costs Fixed Marketing Costs Fixed Administrative Overhead $42 15 Hammer