Based on the given information, the company would be better off to buy the doors. The total cost for manufacturing the doors is $690,000 whereas Delilah Glass Corporation offered to provide the company with all of its annual door needs for $14 per door. Moreover, if the company accepts Delilah's offer, 40% of the fixed overhead above could be totally eliminated. Therefore, the company would save $32,000 if it accepts Delilah's offer.The company's current annual costs for manufacturing 40,000 doors include direct material, direct labor, variable manufacturing overhead, and fixed manufacturing overhead. The total cost of manufacturing the doors is $690,000. Delilah Glass Corporation has offered to provide the company with all of its annual door needs for $14 per door. If the company accepts this offer, 40% of the fixed overhead above could be totally eliminated. The company has no alternative use for the idle facilities if the decision was made to go with Delilah's offer. Therefore, the company would save $32,000 if it accepts Delilah's offer.