Test 1. Relevant Cost for Decision-Making: A.) BBM Company is manufacturing a small part used in one of its products. The unit costs of producing the part are: Direct Materials $18.00 Direct Labor 12.00 Variable MOH 3.00 Fixed MOH, traceable 4.00 Fixed MOH, allocated 6.00 Unit Product Cost $43.00 Depreciation of special equipment represents 75% of the traceable fixed MOH cost with supervisor salaries representing the balance. The supervisor salaries could be avoided if production of the part were discontinued. An outside supplier has offered to sell the part to BBM Coy for $39 each, based on an order of 5,000 parts per year. Shall they accept the offer? Show comparative computation