Component B of M Falcon Companys primary product is produced internally with the following costs:

Direct material $ 10

Direct labor 20

Overhead 50

Total costs per unit $80

M Falcon Co. has been approached by an outside supplier with an offer to provide all units of component B needed for $58 per unit. If Falcon buys component B from the supplier, it will still incur 40% of the overhead costs which are fixed costs related to facilities. Should M Falcon accept the offer?

Group of answer choices

Yes, the relevant cost to make it is $60.

No, the relevant cost to make it is $60.

Yes. the relevant cost to make it is $80

No, the relevant cost to make it is $30