Oak Harbor Woodworks is currently producing 10,000 XYZ goods. The selling price of XYZ goods is $40/unit. The production cost of XYZ goods is as follows: DM: 2/unit DL: 3/unit Var MOH: 5/unit Supervisor salary: 2/unit Depreciation of special equipment: 3/unit Allocated overhead cost: 2/unit Rent: 4/unit Utility: 5/unit Oak Harbour is considering to buy the same XYZ goods from outside at 24/unit. If they decide to buy the goods from outside, they can use their factory to produce 6,000 ABC goods at 16/unit production cost. Selling price of those ABC goods will be 21/unit.

Requirements: Given the data above, what do you think your decision should be? Should you prefer to buy XYZ goods from outside or to make the XYZ goods by yourself?