Eclipse Computer Company has been purchasing canylng cases for its portable computers at a delivered cost of $65 per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of 40% of direct labor cost. The fully absorbed unit costs to produce comparable canylng cases are expected to be as follows: If Eclipse Computer Company manufactures the canylng cases, fixed factory overhead costs will not Increase and variable factory overhead costs associated with the cases are expected to be 15% of the direct labor costs