Kraken Limited needs two new machines, machine $x$ and machine $Y.$ You are provided with the following information:

Cost to purchase

$\backslash$table$[[$Machine X$,$Machine Y$],[50,000,40,000]]$

Cost to produce in$-$house:

Labour

Materials $($to be purchases$)$

Variable Overheads

Fixed Overhead

$\backslash$table$[[10,000,16,000],[22,000,19,000],[12,000,14,000],[20,000,7,000]]$

The labour cost relates to the salaries of the company's engineers who will be employed whether or not these machines are purchased or made in$-$house.

However due to a fall in demand in recent months, if not working on these projects these workers would be idle.

Which is the best option, on a cost basis, for Kraken Limited:

Purchase Machine $Y$ and make Machine $x$

Purchase Machine $x$ and make Machine $Y$

Purchase both machines

Make both machines in$-$house