Please create a template that includes the variable needed to complete the problem in excel.

D) Using the information from your budget (Reference the DATA from your master budget), an outside manufacturer has offered to produce the product and ship it directly to the customers. If the company accepts this offer, the facilities that it uses to produce the product would be idle, however fixed manufacturing overhead costs would continue at 30%. Because the outside manufacturer would pay for all shipping costs, the variable selling expenses would be reduced by 60%. Compute the unit cost that is relevant for comparison to the price quoted by the outside manufacturer.