$6.$ A cost avoidance analysis is a method that calculates the benefit of outsourcing a product by determining the cost elements of manufacturing that the buyer$$s plant cannot totally outsource or avoid. The buyer at ABC Electronics is engaged in a make$-$or$-$buy analysis and wants to use this method to view costs in helping to make a decision. The item in question has an annual forecast of $12,500$ units. Based on feedback from costing, the following costs for the item have been determined if it was made in$-$house