Kane Company is considering outsourcing a key component. A reliable supplier has quoted a price of $64.50 per unit The following costs of the component when manufactured in-house are expressed on a per-unit basis. Direct materials & direct labor $29.50 Unit-related overhead 14.70 Batch-related overhead 9.80 Product-sustaining overhead 12.20 Facility-sustaining overhead 6.90 $73.10 REQUIRED: (a) What assumptions need to be made about the behavior of overhead costs for Kane