Current production information follows:

Unit$-$level material and labor

Facility$-$level depreciation of manufacturing equipment

Product$-$level engine production supervisor's salary

Annual facility$-$level utilities

$$240$

$$6,300/$month

$$3,300/$month

$$21,500$

U$-$RIDE is currently operating profitably producing and selling $3,300$ engines a year using $80\%$ of its manufacturing capacity. Which of the following is true?

Multiple Choice

U$-$RIDE should make the engines for cost savings of $$51$ per unit.

Buying the units would increase U$-$RIDE's cost by $$39$ per unit.

U$-$RIDE has avoidable costs of greater than $$291$ per unit and should therefore buy the engines.

Buying the units would increase profitability by $$90$ per unit.