Direct Materials $9.00 Direct Labor $1.50 Variable Overhead $5.00 Fixed Overhead $9.00 Manufacturing cost $24.50 Another company has offered to sell Carrollton the switch for $18.50 per unit. If Carrollton buys the switch from outside supplier, the manufacturing facilities that will be idled cannot be used for any other purpose, yet none of the fixed costs are avoidable. Which one is reasonable decision for Carrollton (with justification)? Carrollton continues making the product because the company can generate $3 per unit. 2 Carrollton outsources making the product because the company can generate $6 per unit