Match the cost(s) most likely to be relevant to each listed decision.

Decision Cost Accept a special order $15 internal unit-level manufacturing cost Close a plant Increased employee turnover Launch a new product $20,000 opportunity cost of alternative use Make or buy a product component $20 cost paid for parts on hand Outsource a business activity Reduced ability to guarantee deliveries Increased warranty and repair expense

$25 cost to buy externally Maeoh O n $5e0,r00 0 penalty to break annual lease for facility