Evaluate relevant costs for a make-or-buy decision in manufacturing.

Option	Make	Buy
Variable Costs	$200,000	$180,000
Additional Fixed Costs	$50,000	-
Opportunity Cost	-	$30,000

Requirements:

Calculate the total relevant cost for each option (make and buy).

Identify and explain the relevant costs in the decision-making process.

Recommend whether to make or buy based on financial considerations and qualitative factors.

Discuss the long-term implications of the decision on cost management and operations.