Analyze relevant costs for a make-or-buy decision.

Item	Make Option ($)	Buy Option ($)
Direct Materials	$50,000	-
Direct Labor	$30,000	-
Variable Overhead	$20,000	-
Purchase Cost	-	$100,000
Fixed Costs (Avoidable)	$15,000	$10,000

Requirements:

Calculate the total cost for each option.

Identify the relevant costs for the decision.

Discuss qualitative factors that should be considered in the decision-making process.