Wilson Corporation produces a large number of fishing products. The costs per unit of a particular fishing reel are as follows:
Direct materials and direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $9
Variable factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Fixed factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
The company recently decided to buy 10,000 fishing reels from another manufacturer for $15 per unit because "it was cheaper than our cost of $17 per unit." Evaluate the decision made by Wilson's management based on the data given.