Fritz Inc. (FI) needs 50,000 sub-assemblies in their production of camera equipment. FI can buy the sub-assemblies from a vendor with a strong reputation for quality and reliability or they can make it for the following costs per unit:
|Variable Manufacturing Overhead||\$15|
|Fixed Manufacturing Overhead||\$20|
|Total cost per unit||\$95|
Which of these situations would result in a decision to recommend buying the sub-assemblies rather than making them?