Denton Co makes parts annually used in one of its final finished products which, according to the Production Accounting Office, cost the following amounts per unit to make internally:

Direct material...................................................$

Direct labor........................................................

Variable manufacturing overhead...................

Fixed manufacturing overhead.......................

Total cost............................................................$

of this cost represents unavoidable

factory depreciation cost allocated to

making this part.

Jarvis Co has offered to sell this part to Denton Co for $ per unit. Solely on the basis of cost should Denton Co make the part internally or buy it from Jarvis Co