Question 2 (40 points) Assume a company is deciding between manufacturing a product that costs $1,200 per unit including costs as given in the table below. The same product is available in the market at $1,000 per unit. a. Fill in the below table and identify whether the following items are Relevant or Irrelevant in this decision making. (32 points) Buy Relevant/Irrelevant Costs Direct Material Make 600 Direct Labor 250 Variable Overhead 150 Insurance 100 50 Depreciation of factory Fixed Overhead Cost of Purchasing Total Cost 50 come on the Middle East, 2020 1,200 b. Should the company buy the product from an outside supplier? Why? (8 points)