The cost to produce Part A was $41 per unit in 2021. During 2022, it increased to $44 per unit. In 2022, Wildhorse Company has offered to supply Part A for $19 per unit. For the make-or-buy decision, O incremental revenues are $25 per unit. O incremental costs are $3 per unit. O differential costs are $25 per unit. O net relevant costs are $3 per unit