$\frac{1\mathrm{.}92}{4\mathrm{.}5}$

Having just designed the "Revolution Seating System," Current Designs must now decide whether to produce the seats internally or buy them from an outside supplier. The costs for Current Designs to produce the seats are as follows.

$\backslash$table$[[$Direct materials,$$18,/$unit$,$Direct labor,$$18],[$Variable overhead,$$14,/$unit$,$Fixed overhead,$$20,000$