Grayson Enterprises currently manufactures part A$-14,$ one of the component parts used to assemble the company's main product. Specialty Parts has offered to make part A$-14$ for $$12\mathrm{.}50$ per unit.

Grayson's per$-$unit cost to make part A$-14$ is $$14\mathrm{.}75,$ as follows:

$\backslash$table$[[$Direct materials,$$5\mathrm{.}00$