25. Direct materials Direct labor Variable overhead Fixed overhead $150,000 $240,000 $90,000 $120,000 There are no alternative uses for the facilities used in making the components. An outside supplier is offering to sell the component to MB for $34 per unit. Should MB make or buy the component? a Make, because otherwise (if it buys). c. Buy, because otherwise (if it makes), income would decrease by $30,000 income would decrease by $30,000 b. Make, because otherwise (if it buys). d Buy, because otherwise (if it makes). income would increase by $30,000 income would increase by $30,000