Make$-$or$-$Buy Decision

Somerset Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $$58$ per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of $44\%$ of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as follows:

Direct materials

Direct labor

$$28$

$\backslash$table$[[$Factory overhead $(44\%$ of direct labor$),19],[$cost per unit,$${55\mathrm{.}36}_{?}$