Yoklic Corporation currently manufactures a subassembly for its main product. The costs per unit are as follows:

Direct materials		$	4.00
Direct labour			30.00
Variable overhead			15.00
Fixed overhead			25.00
Total		$	74.00

Regina Corp. has contacted Yoklic with an offer to sell it 5,000 subassemblies for $55.00 each.

Should Yoklic make or buy the subassemblies? Create a schedule that shows the total quantitative differences between the two alternatives. (Round all entries to 2 decimal places, e.g. 1.25.)

Cost to make		$
Cost to buy		$

The accountant decides to investigate the fixed costs to see whether any incremental changes will occur if the subassembly is no longer manufactured. The accountant believes that Yoklic will eliminate $50,000 of fixed overhead if it accepts the proposal. Does this new information change the decision? (Round all entries to 2 decimal places, e.g. 1.25.)

Cost to make		$
Cost to buy		$