Outsourcing Direct material $53.00(including mounting hardware @ $15 per unit) Direct labor 17.00...

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Accounting

Outsourcing
Direct material $53.00(including mounting hardware @ $15 per unit) Direct labor 17.00 Overhead (2/3 is fixed)45.00 Total $115.00_
What alternative is more desirable and by what amount? (Assume that the company is currently operating at its capacity of 300,000 units.)
Note: Do not use a negative sign with your answer.
Make the units to avoid an incremental cost from purchasing the units of hat()
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