$(7$ points$)$ King Corp. uses $10,000$ units of Part $x$ in its production cycle. King can make or

buy Part $x.$ King's manufacturing costs for Part $x$ are as follows:

If King buys Part $x$ externally, the cost is $$55$ per unit and $30\%$ of fixed overhead applied

can be eliminated. Answer the questions below for this make or buy decision.

a$.$ What is the relevant cost per unit to make the part internally?

b$.$ What is the Should King make or buy Part X$?$ Show and label your support calculations.

c$.$ Identify one important qualitative $($non$-$financial$)$ factor companies should consider when

making decisions about outsourcing work to other companies?