$]$Being less dependent on suppliers and realizing profits from the parts and materials that it is "making" rather than "buying," as well as profits from its regular operations, are advantages of $.($Enter only one word per blank.$)$

$$

Cost

Per Unit

Total

Variable manufacturing cost

$$$$12$

$$240,000$

Supervisor salary

$$$$3$

$$60,000$

Depreciation

$$$$1$

$$20,000$

Allocated fixed overhead

$$$$7$

$$140,000$

$$

$$

If the part is purchased, the supervisor position will be eliminated. The special equipment has no other use and no salvage value. Total allocated fixed overhead would be unaffected by the decision. The company should Blank$\_\_\_\_\_\_.$