Incremental future revenueIncremental future costsDirect materialsDirect manufacturing laborVariable overhead $($utilities and electricity$)$ Materials$-$handling and setup overheadsIncremental future operating incomeRelevant cost:MakeBuyInformationTotal$-$alternative approach$15,000,00016,000,000$What is the total relevant cost for both alternatives?Make $15,000,000$; Buy $2,500,000$Make $15,000,000$ Buy $16,000,000$None of the other alternatives are correct.Make $17,500,000$; Buy $16,000,000$Make $15,000,000$; Buy $13,500,000$