Benitez Company currently outsources a relay switch that is a component in one of its products. The switches cost $39 each. The company is considering making the switches internally at the following projected annual production costs: Unit-level material cost Unit-level labor cost Unit-level overhead Batch-level set-up cost (7,000 units per batch) Product-level supervisory salaries Allocated facility-level costs +A 8 7 $ 6 $49,000 $49,500 $44,000