Your company makes BBQ's from scratch - that is to say, you currently make all of the components for the BBQ's from their raw materials (sheet metal, paint, nuts & bolts, etc.) Component "A", of which you make 3,000 units per month, costs you $28.00 in variable costs per unit and $12.00 per unit in fixed costs, for a total cost of $40 per unit based on the 3,000 units per month and your latest accounting records. A supplier has offered to sell you 3,000 units per month of component "A" for $31.00 per unit. Should you accept?