you own air-pro company, which makes 8,000 units of Atoms-Trons per year. the per unit manufacturing costs of Atoms-Trons are as follow:

Direct material: $16.00

Direct labor (variable cost): $20.00

Manufacturing overhead: $18.00

An outside company has offered to sell you the same Atom-Tron units. They will supply all 8,000 units annually and would charge you $50.00 per unit.

If you accept the offer (and stopped making the Atom-Tron) all per unit manufacturing costs would be avoided, except $7 per unit of the manufacturing

overhead which will remain (it is related to the supervisors fixed salary; that supervisor will be re-assigned into some administrative department with Air-Pro)

Based on managerial accounting, should you accept the offer and discontinue making the Atmos-Trons and instead buy the outside? (Yes or No) AND

what would be the (single dollar amount) effect on annual net income if you accept the offer?

8 Direct materials You own Ak Pro Company, which makes 8,000 units of Atmos-trons per year 5 The per unit manufacturing costs of Atmos-trons are as follows: $ 16.00 30 Direct labor (variable cost) $ 20.00 50 Manufacturing overhead $ 18.00 2 An outside company has offered to sell you the same Atmos-tron units. 3 They would supply all 8,000 units annually and would charge you $50 per unit. 5 If you accept the offer and stopped making the Atmos-trons) all per unt 5 manufacturing costs would be avoided, except for $7 per unit of the manufacturing overhead which will remain (it is related to the supervisor's fixed salary: that supervisor will 3 be re-assigned into some administrative department with Air-Pro) 4 Based on managerial accounting, should you accept the offer and discontinue making the Atmos-trons and instead buy from the outside? (Yes or No) AND What would be the (single dollar amount) effect on annual net income if you accept the offer? 100