Costs to manufacture 30,000 units of a component of a product are: Direct materials $12,000 Direct labor 36,000 Variable overhead 14,000 Fixed overhead 10,000 Total cost of 30,000 units $72,000 Average manufacturing cost/unit $2.40 Each unit can be purchased for $1.50 per unit, which will increase variable overhead costs by $1,000 and reduce fixed overhead costs by $2,000. Which of the following is true? The company should continue to manufacture the part. O All of the costs are irrelevant costs. Only the variable overhead costs are relevant. O The company should buy the part