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.