Which of the following should be considered when determining the true cost of purchasing vs making (outsourcing)?

A) Neither Cost to Purchase (e.g. contracted price for the part of service) nor Incremental Fixed Costs

B) Cost to Purchase (e.g. contracted price for the part of service)

C) Both Cost to Purchase (e.g. contracted price for the part of service) and Incremental Fixed Costs

D) Incremental Fixed Costs