Fixed cost:

For Making Product A $2,500$$

For making Product $B,4,000$$

Both products $30,000$

$A^{\text{s}\text{u}\text{b}-\text{c}\text{o}\text{n}\text{t}\text{r}\text{a}\text{c}\text{t}\text{o}\text{r}\text{o}\text{f}\text{f}\text{e}\text{r}\text{s}}$ for product Delta $12$$ and for product Alpha $23$$$.$

Should Delta company make or buy the products from the sub$-$contractor?