Swifty's Pizza has been making its own pizza sauce since it opened in 1985. Swifty's advertises the freshness of its sauce-it's made from scratch daily. But making sauce from scratch takes time, and Swifty's has a hard time maintaining staffing levels. Because of these challenges, Swifty's is considering outsourcing its sauce. More information regarding its options to make or buy is provided below. DM for one batch Make $27 Buy DL for one batch Variable MOH for one batch Fixed MOH for one batch 19 5 8 Cost to buy $3.50 per gallon Quantity per batch or quantity to purchase 12 gallons 12 gallons (a) Calculate the relevant cost per gallon to continue making each batch of sauce and compare it with the cost of outsourcing. None of the fixed-MOH will be avoided if Swifty's buys instead of makes the sauce. (Round answers to 2 decimal places, e.g. 15.25.) Make Cost per gallon $ 1A Buy