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Answer (B) is correct . The variable costs of producing B18 total $10.50 ($3.75 + $4.50 + $2.25). Thus, purchasing at $13.50 would result in a loss of $3 per bearing. Given that each bearing requires 3 hours of machine time, the loss is $1 per machine hour.

Answer (A) is incorrect because Subtracting $13.50 from $15.00 and dividing by 3 machine hours results in $.50.
Answer (C) is incorrect because Not including variable manufacturing overhead when calculating the costs of producing B18 results in $(1.75) [($8.25 – $13.50) ÷ 3 machine hours].
Answer (D) is incorrect because The loss per machine hour that results from buying a component is $(1.00) [($10.50 – $13.50) ÷ 3].