Rockwood Company manufactures water bottles. They are considering buying the lids for the bottles rather than manufacturing them. The costs to manufacture the lids for each bottle are as follows: Direct Materials $0.30, Direct Labor $0.27, Variable Factory Overhead $0.36, and Fixed Factory Overhead $0.15. The price to purchase each lid is $1.00. Should Rockford make or buy the lids, and why should they make or buy them