Currier, Incorporated, manufactures and distributes a large number of products. The costs per unit for one product, a pole, are as follows: Direct materials and direct labour $ 16 Variable factory overhead 11 Fixed factory overhead 7 Currier recently decided to buy the pole from another manufacturer for $32 per unit because the unit cost was less than its unit cost of $34. Required: Based solely on the cost data given, evaluate this decision