Winters Inc. has been manufacturing its own shades for its table lamps. The company is currently operating at 100% of capacity. Variable manufacturing overhead is charged to production at the rate of 50% of direct labor cost. The direct materials and direct labor cost per unit to make the lamp shades are $4 and $6, respectively. Normal production is 40,000 table lamps per year. A supplier offers to make the lamp shades at a price of $13.50 per unit. If Winters Inc. accepts the supplier