Pioner limited makes four component A, B, C and D for which cost in the forthcoming year are expected to be as follows:

	A	B	C	D
Production (units)	22,000	16,000	26,000	18,000
	Rupees per unit
Direct material	32	28	36	40
Direct labour	30	28	32	28
Variable Overhead	6	8	4	4
	68	64	72	72

A sub-contractor has offered to supply units of A, B, C and D for Rs. 75, Rs. 71, Rs. 73 and Rs. 65 respectively.

Required:

Which product should buy or make.