ABC Company's costs for one unit of product are as follows: Direct material (DM) Direct labor (DL) Overhead (OH) Total product costs per unit $ 8.80 24.80 44.00 $77.60 An outside supplier offers to provide ABC Company with all the units It needs at a price of $66. 20 per unit. If ABC Company buys from the outside supplier the company will still incur 35% of its overhead Should ABC Company continue to make the product or choose to purchase it from the outside supplier