please show me the calculations

B&L Inc. Case Study Brian Wilice, material manager at B&L Inc. in Laumat, Ponytanie, was considering a proposal from his purchasing agent to outsource manufacturing for a grbracketwas the end of April and Mr Wilson had to evaluate the proposal and make a decision regarding whether to proceed. B&L Inc. Background B&L Inc manufactured trailer for highway to the company comprised three division the Trailer, Sandblast & Paint, and Metal Fabricating Dich division operated as a parte profit center, but manufacturing operations et charged. The Metal Fabricating Division produced most of the components of the trailers, Tier Division performed the asembly operations, and the Sand Paint Division was for completing the sandblasting and final painting operation. Il material trailers per year with about two-thirda produced during the period from November to Apel The Outrigger racket The outrigger bracket partner T-17, was that could be used to secure vized container. The bracket consisted of four component partied together, and each trailer sold by BAL. 20 brackets-10 per side The Metal Fabricating Division was currently maduring the outrigger bracket. The sembly parts-T-67.1-95, T-69, and T-79 were processed the which cut the raw material to sine Abough the bun table could work with right machine had only been operating with one station. The final assembly operation, T.70, performed a manual welding station Manufacturing lead time for the trigger bracket was two weeks. However, the Metal Fabricating Division had been able to coordinately and production with assembly operations. Consequently finished inventory levels of the trigger bracket worto a minimum. B&L'inventory holding costs were 20 percent per annum The Outsourcing Decision In an effort to reduce cous, the purchasing agent, Alise Bea, who reported to Brian Wilson, solicited quotes from three local companies to supply the trigger bracket Mayes Steel Fabricators (Maye), a current supplier to BAL for other components offered the lowest bid, with a cost of $108.20FOB BRL Brian met with the controller, Mike Cat, who provided becawn of the manufacturing costs for the outrigger bracket. Looking at the spreadsheet, Mike commented. These are based on estimates of our costs from this year's budget. Looking at the material, labor, and overhead costs, I would estimate that the fixed costs for this part are in the area of about 20 percent. Kecp in mind that it costs about $75 to place an order with our vendors." Exhibit provides an internal cost breakdown and details from the quote from Mayes EXHIBIT Manufacturing costs and yesuchtOutrigger Bracket 1-176 sting Parts Fibitors TET T-75 21:11 17:22 T- 1250 T-77 12:00 19:07 1.70 11.00 SKO Total 10120 3158.10 Brian expected that I would have to arrange for onge space if he decided to outsource the outrigger bracket to Mayes, who had quoted delivery lead time of four weeks. Because Mayes was local and had a good track record, Brian didn't expect the need to cry much safety stock, but the order quantity issue still needed to be resolved B&L was operating in a competitive environment and Brian had been asked by the division general manager to look for opportunities to reduce costs. As he sat down to review the information, Brian knew that he should make a decision quickly if it was possible to cut costs by outsourcing the outrigger bracket. Analyze the information and write sport to Brias summarizing your recommendations, Be sure to include your calculations for supporting your recommendations. To guide your report and expectations see the Case Study rubric in the labus or in the course information area. Submit your report in your week 4 drop-box labeled Midterm Exam B&L Inc. Case Study. Source: Johnson, P. Fraser, Michiel R. Leendees, and Aans E. Flyan. Purchasing and Supply Mag 14th ed. New York: McGraw Hill Irwin, 2011, pp. 131-7