Z Inc. manufactures a component Zeta which it uses in production of its main product. The manufacturing costs per unit of Zeta are as follows:

$\backslash$table$[[$Item$,$Cost per unit$],[$Direct material,$3\mathrm{.}50],[$Direct labor,$4\mathrm{.}50],[$Variable manufacturing overhead,$2\mathrm{.}50],[$Fixed manufacturing overhead,$2\mathrm{.}00]]$

Annual requirement of Zeta is $8,000$ units. Fixed manufacturing overhead is allocated to Zeta based on machine$-$hours used in its production and cannot be avoided if stopped.

An outside supplier has offered $Z$ Inc. to supply $8,000$ units at a total cost of $$96,000.$ If $Z$ Inc. purchases the component Zeta from the outside supplier, how will it affer