Galaxy Industries manufactures 15,000 components per year. The manufacturing cost of the components was determined to be as follows: 1. Refer to Figure 5. Assume that the fixed manufacturing overhead reflects the cost of Galaxy's manufacturing facility. The cost of this facility would continue if the company makes or buys the part. An outside supplier has offered to sell the component to Galaxy for $34. Galaxy's relevant manufacturing cost per unit for this decision is: $32 $18 $34 $40