A special order has been received by a company to purchase $5,000$ units for $25$ SR per unit that is being sold to regular customers for $35$ SR$.$ Cost details per unit as follows:

Direct material SR $5$

Direct labor SR $7$

Variable manufacturing overhead SR $7$

Fixed manufacturing overhead allocated SR $8$

Selling and administrative expenses SR $5$

Traced and avoidable Fixed manufacturing overhead SR $8$

What is the right decision?

a$.$Relevant cost is $40$ and the decision is to outsource.

b$.$Relevant cost is $27$ and the decision is to outsource.

cRelevant cost is $32$ and the decision is to outsource.

d Relevant cost is $10$ and the decision is to in source.