A leather jacket manufacturing company currently producing 100 000 unit of jackets monthly. If the company decided to buy, they have to pay RM130 per unit. The variable cost is all based on the production level while most fixed cost will be there regardless the production. The company need five supervisors to monitor all manufacturing process. However, they only need 2 supervisors to handle the products if they decide not to produce. Make Variable Costs Direct materials ($80 per unit) 8,000,000 Direct labor ($15 per unit) 1,500,000 Variable overhead ($20 per unit) 2,000,000 Total Variable Costs 11,500,000 Fixed Costs Depreciation of Building 800,000 Depreciation of Equipment 900,000 Supervisory Salaries 75,000 Other 400,000 Total Fixed Costs 2,175,000 Total Cost 13,675,000 Calculate the cost per unit if they decide to buy and decide on should they make or buy.