24. The Fine Point Company currently produces all of the components for its one product; an electric pencil sharpener. The unit cost of manufacturing the motor for this pencil sharpener is: Direct materials ......................................................................... $ 1 .75 Direct labor ............................................................................... $1.65 Variable overhead ..................................................................... $0.75 Fixed overhead .......................................................................... $0.60 The company is considering the possibility of buying this motor from a subcontractor and has been quoted a price of $3.60 per unit. The relevant cost of manufacturing the motor to be considered in reaching the decision is: A. $4.75. B. $4.15. C. $3.55. D. $4.05