Assume a company is considering buying $10,000$ units of a component part rather than making them. A supplier has agreed to sell the company $10,000$ units for a price of $$40$ per unit. The company's accounting system reports the following costs of making the part:

$\backslash$table$[[,$Per,$10,000$ Units$],[,$Unit,per Year$],[$Direct materials,$$18,$$$180,000$