You are consulting a company that manufactures cell phones. ​ Currently, the company manufactures all portions of the cell phone internally for​ $22 per unit​ ($6.85 of direct​ materials, $11.74 of direct​ labor, and​ $3.41 of fixed manufacturing​ overhead). ​However, the company is considered outsourcing one part of the​ phone, its circuit​ board, to an outside supplier. The supplier quoted a price of​ $4.50 per circuit board. If the company accepts the​ supplier's offer, it is estimated that the total direct materials costs would be reduced by​ 20% and total direct labor costs would be reduced by​ 15%.

a)If the company decides to outsource the circuit​ board, the total cost of the cell phone is $ per unit.​ (Round to the nearest​ cent.)(Show calculations)

b)Should the company you are consulting accept the outside​ supplier's offer? why or why not?

c)The maximum price per circuit board that the company should be willing to pay the outside supplier is ​$ (Round to the nearest​ cent.)(Show calculations)