Liu Incorporated is considering whether to continue to make a component or to buy it from an outside supplier. The company uses $15,000$ of the components each year. The unit product cost of the component according to the company's cost accounting system is given as follows:

Direct materials $ $9\mathrm{.}50$

Direct labor $6\mathrm{.}50$

Variable manufacturing overhead $2\mathrm{.}30$

Fixed manufacturing overhead $4\mathrm{.}50$

Unit product cost $ $22\mathrm{.}80$

Assume that direct labor is a variable cost. Of the fixed manufacturing overhead, $30\%$ is avoidable if the components were bought from the outside supplier. In addition, making one component uses $1$ minute on the machine that is the company's current constraint. If the components were bought, this machine time would be freed up for use on another product that requires $2$ minutes on the constraining machine and that has a contribution margin of $$6\mathrm{.}60$ per unit.

When deciding whether to make or buy the component, what cost of making the component should be compared to the price of buying the component? $($CMA adapted$)$