Sardi Incorporated is considering whether to continue to make a component or to buy it from an outside suppler, The company uses 14,100 of the components each year. The uni product cost of the component according to the company's cost accounting system is given as follows: Assume that direct labor is a variable cost or the fixed manufacturing ovemhead, 40% is avoidoble if the component were bought from the outside supplier. In addition, making the component uses 4 minutes on the machine that is the company's current constraint. If the component were bought, time would be freed up for use on another product that requires 8 minutes on this machine and that has a contribution morgin or 56.30 per unit. When deciding whether to make or buy the component, what cost of making the component should be compared to the price of buying the component? (Round your intermediate calculations to 2 decimal places.)