Non-routine decision making: make or buy

Each year, the company needs atleast 10,000 parts. A supplier has offered to sell a component to the company for ?54 each. However, if the company choose to outsource the component of the product, it can use the facilities to make another product that would yield a total contribution margin of ?60,000 per year. The unit cost for making the components is shown below

Unit Costs: DM P20 DL 28 Other Variable Expenses 2 Allocated Facility-level Costs 10 Total Unit Cost #60