Evaluate relevant costs for a special order decision.

Item	Make Option ($)	Buy Option ($)
Direct Materials	$60,000	-
Direct Labor	$40,000	-
Variable Overhead	$20,000	-
Purchase Cost	-	$150,000
Fixed Costs (Avoidable)	$15,000	$10,000

Requirements:

Calculate the total relevant cost for each option.

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

Evaluate qualitative factors that should be considered in making the decision.

Make a recommendation based on the analysis.