Drapers Corporation, a high-end digital camera manufacturer, currently purchases a component part from an outside company at a price of $141 per unit. While the quality of the component has always been very high, Drapers Corporations management believes it might be possible to produce a superior component internally at a cost lower than $141. The accounting department has provided an estimate of the per-unit manufacturing cost of the component.

Direct materials	77
Direct labor	45
Variable factory overhead	25
Fixed factory overhead	30
	$177

The companys controller believes that the estimate may be incorrect, because Drapers Corporation has excess manufacturing capacity to produce the components without incurring additional fixed factory overhead. What per-unit manufacturing cost should be used in determining whether Drapers Corporation should purchase the components from an outside company or manufacture them internally? $_______

Complete the table below to compare the per-unit cost for Drapers Corporation to make the component and the per-unit cost to buy the component. If an amount is zero, enter "0".

	Alternatives				Differential Cost to Make
	Make		Buy
Direct materials	$	-	$	=	$
Direct labor		-		=
Factory overhead		-		=
Purchase cost	$	-	$	=	$
Total relevant cost	$	-	$	=	$

Based on your analysis, it is better for Drapers Corporation to buy the component. Doing so will save the company $____ per unit.