During 2021, it cost Waterway, Inc. $14 per unit to produce part T5. During 2022, it has increased to $19 per unit. In 2022, Oriole Company has offered to provide Part T5 for $11 per unit to Waterway. As it pertains to the make-or-buy decision, which statement is true? O Incremental revenues are $5 per unit. O Incremental costs are $3 per unit. Net relevant costs are $3 per unit. O Differential costs are $8 per unit