The cost to produce Part A was $6 per unit in 2021. During 2022, it has increased to $11 per unit. In 2022. Wildhorse Company has offered to supply Part A for $2 per unit. For the make-or-buy decision. incremental costs are $5 per unit. Onet relevant costs are $5 per unit. incremental revenues are $3 per unit. O differential costs are $2 per unit.