P$7\mathrm{.}2$A $($LO $3),$ E Writing The management of Shatner Manufacturing Company is trying to decide whether to continue manufacturing a part or to buy it from an outside supplier. The part, called CISCO, is a component of the company's finished product.

The following information was collected from the accounting records and production data for the year ending December $31,2020.$

$8,000$ units of CISCO were produced in the Machining Department.

Variable manufacturing costs applicable to the production of each CISCO unit were: direct materials $$4\mathrm{.}80,$ direct labor $$4\mathrm{.}30,$ indirect labor $$0\mathrm{.}43,$ utilities $$0\mathrm{.}40.$

Fixed manufacturing costs applicable to the production of CISCO were:

$\backslash$table$[[$Cost Item,Direct,Allocated$],[$Depreciation$,$$$2,100,$$ $900],[$Property taxes,$500,200],[$Insurance$,900,600],[$$$3,500,$$$1,{700}_{?}$