Haver Company currently produces component RX5 for its sole product. The current cost per unit to manufacture the required 54,000 units of RX5 follows.

Direct materials	$	5.00
Direct labor		9.00
Overhead		10.00
Total costs per unit	$	24.00

Direct materials and direct labor are 100% variable. Overhead is 70% fixed. An outside supplier has offered to supply the 54,000 units of RX5 for $19.00 per unit.

Required:

1.	Calculate the per unit incremental costs of making and buying component RX5. Direct materials, direct labor, and overhead costs per unit for making and buying?