ABC Ltd manufactures all components required for its product. An external supplier PQR Ltd. has offered to sell one of its components H14 at a price of $37. ABC Ltd requires 5000 units of H14 each year with an estimated manufacturing cost of: Direct material $10.00 Direct labour $9.00 Variable Overhead $8.00 Fixed overhead $6.00 Total $33.00 Fixed overhead is an allocated expense for factory rent and supervision. It would be incurred regardless of the decision. What costs are relevant to the decision? Group of answer choices Cost to make $27 and cost to buy $37 None of the above Cost to 'make' only $27 Cost to 'buy' only $37