33) Benitez Company currently outsources a relay switch that is a component in one of its products. The switches cost $22 each. The company is considering making the switches internally at the following projected annual production costs: Unit-level material cost Unit-level labor cost Unit-level overhead Batch-level set-up cost (7,000 units per batch) Product-level supervisory salaries Allocated facility-level costs $ 3 $ 2 $ I $44,000 $ 47,000 $ 39,000 The company expects an annual need for 7,000 switches. If the company makes the product, it will have to utilize factory space currently being leased to another company for $3,400 a month. If the company decides to make the parts, total costs will be: A) $19,800 more than if the switches are purchased. B) $58,800 more than if the switches are purchased. C) $27,200 less than if the switches are purchased. D) $39,000 less than if the switches are purchased.