Make$-$or$-$Buy Decision

Pizana Computer Company has been purchasing carrying cases for its portable computers at a purchase price of $$60$ per unit. The company, which is currently operating below full capacity, charges factory overhead to production at the rate of $44\%$ of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as follows:

$\backslash$table$[[$Direct materials,$$28\mathrm{.}00$