Cardianl Company needs 20,000 units of Part K28 to use in its production cycle.
The following information is available:
Cost to Cardinal to make Part K28:
Direct Materials	$4
Direct manufacturering labor	16
Variable overhead allocated	8
Fixed overhead allocated	10
Total Costs	$38
Cardinal can buy the part from Oriole Corp. at a price of $36 each.
Should Cardinal make or buy Part K28?
(Show your Computations)