Davidson Manufacturing produces cabinet doors for farmhouse kitchens. Below is information related to the per unit manufacturing costs for Davidson's cabinet doors.

$\{$:$[$ VMOH $,$$$32\mathrm{.}00\frac{p}{u}$nit $-],[$ FMOH $,$$$15\mathrm{.}00\frac{p}{u}$nit $-],[$ Fixed Selling Exp. $,$$$15,000\mathrm{.}00],[DL,$$$45\mathrm{.}00\frac{p}{u}$nit $-],[DM,$$$40\mathrm{.}00\frac{p}{u}$nit $-]\}$

Please explain why the answer is D$,$ this is an exam review and i have the answer key but i need the question explained. I dont understand why they wouldnt be incurring F MOH when manufacturing since if they decided to buy, they wouldnt incur that cost. I set up a make or buy solution as you can see on the photo to explain my thought process.