Genent's Preserves currently makes jams and gelies and a variety of decorative jars used for packaging An outside supplier has offered to supply all of the needed decorative jars. For this make-or-buy decision, a cost analysis revealed the following avoidable unit costs for the decorative jars Direct matenals Direct labor Unit-related support costs Batch- related support costs Product-sustaining support costs Facility-sustaining support costs Total cost per jar 0 54 0 16 0 26 0 27 053 0 59 2 35 The relevant cost per jar is O A. 50 96 per jar OB. SO 70 per jar O C. $2.36 per jar O D. $1.76 per jar