# 59) J Company uses 10,000 units of a part in its production process. The per-unit costs to make a part are: direct material of $12, direct labor of $25, variable overhead of $13, and applied fixed overhead of $20. J Company has received a quote of $55 from a potential supplier for this part. If J buys the part, all of the fixed overhead will continue. J Company would be better off by:

Choices:

$200,000 to buy the part

$100,000 to manufacture the part

$150,000 to buy the part

$180,000 to manufacture the part

.$50,000 to manufacture the part