Modern Company manufactures wood desks.They have the opportunity to buy handles for the desks at $8 per unit.This purchase would affect costs as follows:

MakeBuy

Unit selling price: $340$340

Volume (monthly) 500 500

Unit variable cost $ 95$ 88

Price to purchase $0$8

Fixed costs $5,500 $4,700

Decide whether the part should be made or purchased.