APPLY THE CONCEPTS: Calculating per-unit manufacturing cost in a make-or-buy decision Scoot Corporation, a high-end digital comera manufacturer, cumrently purchases a component part from an outside company at a price of s253 per unit, While the quailty of the component has always been very high, Scoot Corporation's management beleves it might be possible to produce a superior component internally at a cost lower than s253. The accounting department has provided an estimate of the per-unit manufacturing cost of the component. The company's controller believes that the estimate may be incorrect, because Scoot Corporation has excess manufacturing capacity to produce the components without incurring additional fixed factory overhead. What per-unit manufacturing cost should be used in determining whether Scoot Corporation should purchase the cornoonents from an outside combanv or manufacture them internally? APPLY THE CONCEPTS: Calculating differential income in a make-or-buy decision Complete the table below to compare the per-unit cost for Scoot Corporation to make the component and the per-unit cost to buy the component