Evaluate relevant costs for a special order decision.

Item	Make Option ($)	Buy Option ($)
Direct Materials	$40,000	-
Direct Labor	$25,000	-
Variable Overhead	$15,000	-
Purchase Cost	-	$120,000
Fixed Costs (Avoidable)	$10,000	$8,000

Requirements:

Calculate the total relevant cost for each option.

Identify and explain the relevant costs in the decision-making process.

Evaluate qualitative factors that should be considered in making the decision.