Winter Sports manufactures snowboards. Its cost of making 1,900 bindings is as follows: EE(Click the icon to view the costs.) Suppose Topnotch will sell bindings to Winter Sports for $15 each. Winter Sports would pay $2 per unit to transport the bindings to its manufacturing plant, where it would add its own logo at a cost of $0.40 per binding. Read the requirements. Requirement 1. Winter Sports' accountants predict that purchasing the bindings from Topnotch will enable the company to avoid $2,200 of fixed overhead. Prepare an analysis to show whether Winter Sports should make or buy the bindings. Only enter the net relevant costs. For the Difference column, use a minus sign or parentheses only when the cost of outsourcing exceeds the cost of making the bindings in-house.) Make Outsource Difference Binding costs Bindings Bindings (Make-Outsource) Variable costs: Data Table X Direct materials Direct labor Variable overhead Direct materials $ 17,540 Fixed costs Direct labor 3,400 Purchase price from Topnotch Variable overhead 2,050 Transportation 7,100 Fixed overhead Logo $ 30,090 Total manufacturing costs for 1,900 bindings Total differential cost of 1,900 bindings Should Winter Sports make or buy the bindings? Print Done Decision: Requirement 2. The facilities freed by purchasing bindings from Topnotch can be used to manufacture another product that will contribute $3, 100 to profit. Total fixed costs will be the same as if Winter Sports had produced the bindings. Show which alternative makes the best use of Winter Sports' facilities. (Only enter the net relevant costs. Enter all costs as positive values. Use a minus sign or parentheses for decreases to net costs.) Enter any number in the edit fields and then continue to the next