Teich inc. is considering whether to continue to make a component or to buy it from an outside supplier. the company uses 15,000 of the components each year. the unit product cost of the component is given as follows: direct materials ............................................... $ 7.90 direct labor...................................................... 2.10 variable manufacturing overhead .................. 1.10 fixed manufacturing overhead ....................... 4.00 unit product cost ............................................ $15.10 assume that direct labor is a variable cost. of the fixed manufacturing overhead, 10% is avoidable if the component were bought from the outside supplier; the remainder is not avoidable. in addition, if the components are purchased the facilities that are being used to make the component can be leased to another company for $30,000 per year. when deciding whether to make or buy the component, what cost of making the component should be compared to the price of buying the component