A lathe machine takes 3 hours to machine and complete a component for its product. It has a selling price of Rs. 50 and a variable cost of Rs. 20. Another component needed for the same product can be manufactured in the factory. It is also available from the local market at Rs. 32. The above machine could manufacture the component within 2½ hours and has a marginal cost of Rs. 10. You are required to advise the fi rm whether the component should be manufactured within the factory or purchased from the market?