Make or Buy, Qualitative Considerations Fixed overhead is detailed as follows: Overhead is applied on the basis of direct labor hours. These rates were computed by using 5,500 direct labor hours. Hetrick uses 2,000 porcelain crowns and 600 gold crowns per year. 1. Conceptual Connection: Should Hetrick continue to make its own crowns, or should they be purchased from the external supplier? What is the dollar effect of purchasing? $ 2. Conceptual Connection: What qualitative factors should Hetrick consider in making this decision? 1. Quality of crowns 2. Reliability and promptness of producer 3. The price of the crowns 4. Reduction of workforce 5. Increase in workforce 6. Increase in fixed cost this have on the analysis in Requirement 1 ? It the cost of making the crowns to $ , which is than the cost of buying. 4. Conceptual Connection: Refer to the original data. Assume that the volume of crowns used is 4,200 porcelain and 600 gold. Should Hetrick make or buy the crowns