Dharwesh Lid manufactures a certain component, which is later assembled into a final product. Costs of production are as follows, per 100 components. . Materials $ 403.2 . Labour $ 460.8 . Variable overhead 100% of labour $ 460.8 . Fixed overhead 150% of labour $ 691.2 . Totals $ 2016.0 An opportunity has arisen where they can purchase the components at $1440 per 100, instead of manufacturing them. The works manager has recommended this on the basis that $576 per 100 components would thus be saved. Comment on this, and state what factors, other than those for which information is given, should be considered