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Answer (B) is correct . Since the fixed cost will be incurred whether the company makes or buys the part, the relevant unit cost of making the part is the $1.10 variable cost ($1.30 – $.20 fixed overhead). margin profit is 2.5-1.1=1.4 The existence of idle capacity indicates that the firm has no opportunity cost to be considered in the calculation. Thus, accepting the offer would increase costs by $.15 per unit.

Answer (A) is incorrect because The firm will incur the fixed costs whether it buys the parts or not.
Answer (C) is incorrect because The firm will incur the fixed costs whether it buys the parts or not.
Answer (D) is incorrect because The firm will incur the fixed costs whether it buys the parts or not.