For many years Donner Company has purchased the motors that it installs in its standard line of hair dryers. Due to a reduction in output of certain of its products, the company has idle capacity that could be used to produce the motors. The chief engineer has recommended against this move, however, pointing out that the cost to produce the motors would be greater than the current $$16\mathrm{.}45$ per unit purchase price, based on production of $40,000$ units:

$\backslash$table$[[,$Per Unit,Total$],[$Direct materials,$$5\mathrm{.}25,],[$Direct labor,$4\mathrm{.}10,],[$Supervision$,4\mathrm{.}00,$$$160,000$