4: DIFFERENTIAL ANALYSIS AND DECISION MAKING (TOTAL: 25 MARKS) a. Heavy Metals produces various electronics items for use in heavy machines. The company usually produces all the necessary parts for its products. However, an outside supplier has recently offered to sell a specialized part-Part H-to the company for $31 per unit. To evaluate this offer, the company has gathered the following information regarding its own cost of producing the Part H internally: Per unit 15,000 units per year Direct materials 12 180,000 Direct Labour 12 180,000 Variable manufacturing overhead B 45,000 Fixed manufacturing overhead (one-third belongs to supervisory salaries; two-thirds belongs to the 6 90,000 depreciation of special equipment) Required (show your calculation): Assuming that the company has no alternative use for the facilities now being used to produce Part H, should the outside supplier's offer be accepted? Explain your