Benitez Company currently outsources a relay switch that is a component in one of its products. The switches cost $26 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 (8,000 units per batch) Product-level supervisory salaries Allocated facility-level costs $ 6 $ 5 $ 4 $34,000 $42,000 $29,000 The company expects an annual need for 8,000 switches. If the company makes the product, it will have to utilize factory space currently being leased to another company for $2,400 a month. If the company decides to make the parts, total costs will be: Multiple Choice $16,800 more than if the switches are purchased. $45,800 more than if the switches are purchased. $29,000 less than if the switches are purchased. $25,200 less than if the switches are purchased.