Per Lens Costs at 15,000 Lenses per Year Direct materials $14 $210,000 Direct labor $10 $150,000 Variable manufacturing overhead $3 $45,000 Fixed manufacturing overhead, traceable * $6 $90,000 Fixed manufacturing overhead, allocated $9 $135,000 Total cost $42 $630,000 * One-third supervisory salaries; two-thirds depreciation of special equipment (no resale value) Assuming that the company has no alternative use for the facilities that are now being used to produce the carburetors, compute the impact of making and buying the parts. Compute the relevant costs. What quantitative and qualitative facts should be considered