Management is trying to determine whether to make or buy a part for its new golf clubs. The company can make the part with direct costs per unit consisting of: $50 of direct materials; $150 of direct labor; and incremental overhead of $5. The company can purchase the part for $204 per unit. Completed the table below to determine if the company should make or buy the part. Circle whether management should make or buy the part? (5 points)

(Circle one) Make or Buy