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Question 2 (50%) First: Essex Company is presently making a part that is used in one of its products. $30 The unit product cost is: Direct materials ......... $ 9 5 Direct labor 1 Variable manufacturing overhead. Depreciation of special equipment* 3 Supervisor's salary.......... 2 General factory overhead** 10 Total unit product cost..... * The special equipment has no resale value. ** Common costs allocated on the basis of direct labor-hours. The costs above are based on 20,000 parts produced each year. An outside supplier has offered to provide the 20,000 parts for only $25 per part. Should this offer be accepted? Explain Why