Make-or-Buy, Traditional Analysis Wehner Company is currently manufacturing Part ABS-43, producing 56,500 units annually. The part is used in the production of several products made by Wehner. The cost per unit for ABS-43 is as follows: Direct materials $44.35 Direct labor 8.50 Variable overhead 3.15 Fixed overhead Total 4.35 $60.35 Of the total fixed overhead assigned to ABS-43, $13,560 is direct fixed overhead (the annual lease cost of machinery used to manufacture