Make-or-Buy Decision: Deke Mfg Inc. had always made its components inhouse. However, Grant Component had recently offered to supply one component, M22, at a price of $25 each. Deke uses 10,000 units of component M22 each year. The cost per unit of this component is as follows: Direct materials $12.00 Direct labor $8.25 Variable overhead $4.50 Fixed overhead $2.00