Lindon Company uses $5,000$ units of Part $x$ each year as a component in the assembly of one of its

products. The company is presently producing Part $x$ internally at a total cost of $$80,000$ as follows:

An outside supplier has offered to provide Part X at a price of $$13$ per unit. If Lindon Company stops

producing the part internally, one$-$third of the fixed manufacturing overhead will be eliminated.

What is the relevant $($per unit$)$ cost to continue to "make" the part internally.

Should the company continue to make the part internally or buy the part from the outside

supplier? Why or why not? Show your work and label all of your answers.