Make$-$or$-$Buy Decision

Matchless Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $$62$ per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of $39\%$ of direct labor cost. The total unit costs to produce comparable carrying cases are expected to be as follows:

$\backslash$table$[[$Direct materials,$$29\mathrm{.}00$