The cost to produce Part A was $24 per unit in 2021. During 2022, it increased to $27 per unit. In 2022, Oriole Company has
offered to supply Part A for $24 per unit. No fixed costs are avoidable. For the make-or-buy decision,
O incremental costs are $3 per unit.
O net relevant costs are $3 per unit.
O incremental revenues are $3 per unit.
O differential costs are $3 per unit.