Make$-$or$-$buy decision

Pizana Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $$57$ per unit. The company, which is currently operating below full capacity; charges factory overhead to production at the rate of $37\%$ of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as follows:

$\backslash$table$[[$Direct materials,$$27\mathrm{.}00$