Variable cost/unit Fixed manufacturing costs (total) Allocated corporate overhead Unit product cost (based on 500 units) $ 38.00 4,060.00 6,660.00 $ 59.44 Fifty percent of the fixed manufacturing costs are directly traceable to this specific machine part and therefore avoidable. An outsi supplier will sell the part at a price of $58 per unit if 500 units are purchased. Required: Prepare an analysis whether We Make should continue to manufacture this machine part or whether it should purchase it from the outside supplier (Negative amounts should be indicated by a minus sign. Round "Per Unit" to 2 decimal places.) Purchase Variable cost Fixed manufacturing overhead Common costs Total costs 500 Units Per Unit Make Buy Difference