assume a division of hewlett-packard currently makes 10,000 circuit boards per year used in producing diagnostic electronic instruments at a cost of $34 per board, consisting of variable costs per unit of $24 and fixed costs per unit of $10. further assume sanmina corporation offers to sell hewlett-packard the 10,000 circuit boards for $34 each. if hewlett-packard accepts this offer, the facilities currently used to make the boards could be rented to one of hewlett-packard's suppliers for $27,000 per year. in addition, $5 per unit of the fixed overhead applied to the circuit boards would be totally eliminated.