Mo Furniture manufactures a frame for use in its production of sofas. When 10,000 frames are produced, the costs per unit are: A company has offered to sell Mo Furniture 10,000 sofa frames for $120 per unit. Fixed manufacturing overhead of $20 per unit used to make the frame could be eliminated if the frames were purchased instead of made. What is the relevant cost per unit to make the frame in this make or buy decision? $120 $116 $96 $128