A company is considering whether to make or buy a part that it uses in its main product. The accounting system reports the following unit absorption costs:

Direct materials $20

Direct labor $ 5

Variable overhead costs $15

Fixed overhead costs $10 T

he company has determined that the fixed overhead cost reflected above is unavoidable. The relevant incremental unit cost that should be considered in the make-or-buy decision is:

A. $10 per unit. B. $25 per unit. C. $40 per unit. D. $15 per unit.