A company wants to decide whether to make its materials in-house or to sub-contract production to an external supplier.In the past it has made four materials in-house, but demand in the next year will exceed in-house production capacity of 8,000 units. AII four materials are made on the same machines and require the same machine time per unit: machine time is the limiting production factor. The following information is available. Material W X Y Z Units required 4,000 2,000 3,000 4,000 Variable cost of in-house $8 per unit $12 per unit $9 per unit $10 per unit manufacture Directly attributable fixed $5,000 $8,000 $6,000 $7,000 cost expenditure Cost of external purchase $9 per unit $18 per unit $12 per unit $12 per unit Directly attributable fixed costs are fixed cash expenditures that would be saved if production of the material in-house is stopped entirely. If a decision is made solely on the basis of short-term cost considerations, what materials should thecompany purchase externally?