Tyson Corner Manufacturing produces two bearings: C15 and C19. Data regarding these two bearings follow. C15 3.00 C19 4.50 Machine hours required per unit Standard cost per unit Direct material Direct labor Manufacturing overhead: Variable $ 4.50 7.00 $ 6.00 6.00 Fixed* 5.00 6.00 $22.50 4.50 7.00 $23.50 Total Applied on the basis of direct labor hours Applied on the basis of machine hours The company requires 7,600 units of C15 and 11,200 units of C19. Recently, management decided to devote additional machine time to other product lines, resulting in only 50,700 machine hours per year that can be dedicated to production of the bearings. An outside company has offered to sell Tyson Corner the bearings at prices of $23.50 for C15 and $23.50 for C19. b. Compute the net benefit to the company of manufacturing (rather than purchasing) a unit of C15. Repeat the calculation for a unit of C19. (Note: in answering this question, do not take into consideration any machine hours constraint). (Round your answers to 2 decimal places.) C15 C19 Direct material Direct labor Variable overhead Total variable cost Purchase price quoted Less: Total variable cost Net benefit per unit of manufacturing