Sardi Inc. is considering whether to continue to make a component or to buy it from an outside supplier. The company uses $14,100$ of the components each year. The unit product cost of the component according to the company's cost accounting system is given as follows:

$$

$$Direct materials$$9\mathrm{.}90$Direct labor$6\mathrm{.}90$Variable manufacturing overhead$2\mathrm{.}70$Fixed manufacturing overhead$4\mathrm{.}70$Unit product cost$$24\mathrm{.}20$

$$

Assume that direct labor is a variable cost. Of the fixed manufacturing overhead, $40\%$ is avoidable if the component were bought from the outside supplier. In addition, making the component uses $4$ minutes on the machine that is the company's current constraint. If the component were bought, time would be freed up for use on another product that requires $8$ minutes on this machine and that has a contribution margin of $$6\mathrm{.}30$ per unit.

When deciding whether to make or buy the component, what cost of making the component should be compared to the price of buying the component?