Dalal Furniture Company manufactures part D, a raw material that is used in manufacturing the furniture. Recently a suppiler has offered to provide 25,000 units of part D of the same quality for $4 per unit. The following is the product cost per unit Direct material Direct labour Variable manufacturing overhead costs Fixed manufacturing overhead costs Unit product cast $5 $4.50 $3 $3.50 $15 If the company buys the part it will still have to pay $1.50 per unit for the fixed manufacturing overhead costs. Instructions: Evaluate the two options and recommend Dala Furniture Company whether it should make or buy the 25,000 units of part D.