1 2 3 4 5 6 7 8 9 10 11 12 Curtis Corporation is beginning production of Mighty Mint, a new mouthwash in a small spray container. The product line will be sold to wholesalers and large drugstore chains in batches for $20 per batch. Management allocates $225,000 of fixed manufacturing overhead costs to Mighty Mint. The manufacturing cost per batch for expected production of 100,000 batches is as follows: Direct materials Direct labor $ 8.00 $ 3.50 Overhead (fixed and variable) $ 3.50 13 14 The company has contacted a number of packaging suppliers to determine whether it is better to buy or manufacture the spray containers. The lowest quote is $1.90 per batch. It is estimated that purchasing the containers from a supplier will save 10% of direct materials, 20% of direct labor, and 15% of variable overhead. Curtis' manufacturing space is highly constrained. By purchasing the spray containers, the company will not have to lease additional manufacturing space, which is estimated to Should Curtis make or buy the spray containers? Support your answer with calculations. Be sure to use cell references to link your calculations.