Jeff Company produces a part that is used in the manufacture of one of its products. The annual costs associated with the production of 11,000 units of this part are as follows:

Direct materials ............$ 25,000

Direct labor ............. 34,000

Indirect production costs variable ..... 65,000

Indirect production costs fixed ...... 40,000

Total costs ..............$164,000

A supplier is willing to sell 11,000 units of the part to Jeff Company for $12.50 per unit. When examining the indirect production costs fixed, Jeff Company determines $10,000 is avoidable.

Required:

If there are no alternative uses for the facilities, should Jeff Company take advantage of the supplier's?