14.5. Given the following costs, which process should be used for an order of 400 pieces of a given part? What will be the unit cost for the process selected?
Order size		400
	Buy	Process A	Process B
Setup		$40.00	$130.00
Tooling		$15.00	$20.00
Labor/unit		$4.10	$3.80
Material/unit		$2.00	$2.00
Purchase cost	$6.10
Fixed cost
Varaible cost
Total cost
Unit cost