Benitez Company currently outsources a relay switch that is a component in one of its products. The switches cost $36 each. The company is considering making the switches internally at the following projected annual production costs: Unit-level material cost $ 6 Unit-level labor cost $ 5 Unit-level overhead $ 4 Batch-level set-up cost (5,000 units per batch) $41,000 $45,500 $36,000 Product-level supervisory salaries Allocated facility-level costs The company expects an annual need for 5,000 switches. If the company makes the product, it will have to utilize factory space currently being leased to another company for $3,100 a month. If the company decides to make the parts, total costs will be Multiple Choice $18,700 more than if the switches are purchased $54700 more than if the switches are purchased.