For most construction projects, Kampung People Sdn Bhd buys sheet metal for heating/cooling ducts as needed. The company estimates that the costs of making and installing ductwork for the Rainbow Shopping mall to be as follows:

Materials	RM35,000
Labor to form ductwork	RM3,000
Labor to install ductwork	RM9,000
Miscellaneous variables cost	RM1,500
Fixed costs allocated based on labor hours	RM3,000
Total cost	RM51,500

The fixed costs relate to the companys building, equipment, and office staff. Kampung People Sdn Bhd is currently behind schedule on other projects and is paying a late penalty of RM1,200 per day. Leman, the owner of Kampung People Sdn Bhd, is considering ordering prefabricated ductwork for the Rainbow Shopping Mall Job. The prefabricated ductwork will cost RM40,000 (including the cost of sheet metal) if purchase from outisde. If Kampung People Sdn Bhd buys the prefabricated ductwork, he will be able to reassign workers to another project avoid five (5) days of late fees.

Required:

Should Kampung People Sdn Bhd make the ductwork or buy it prefabricated? Provide numerical evidence to support your answers.