3.1 What distinguishes relevant costs from irrelevant costs within the framework of decision-making? (10) 3.2 Urban Bistros is deliberating whether to produce or procure a specific gourmet ingredient. The cost to produce the ingredient in-house amounts to R12 per unit, whereas the cost to purchase it from an external supplier is R13 per unit. The bistro chain currently requires 600 units of this ingredient. Calculate the incremental cost or savings tied to the make or buy decision. Show all calculations. (10)