The following standard costs pertain to a component part manufactured by Bor Co.:

Direct materials	$4
Direct labor	10
Factory overhead	40
Standard cost per unit	$54

Factory overhead is applied at $1 per standard machine hour. Fixed cost is 60% of applied factory overhead, and is not affected by any make or buy decision. It would cost $49 per unit to buy the part from an outside supplier. In the decision to "make or buy," what is the total relevant unit manufacturing cost?

Question 14 options:

A)

$54

B)

$38

C)

$30

D)

$ 5