Use the following information for problems 15 & 16: High Tech, Inc. manufactures a variety of consumer electronics. The company has always produced its own components for ModelX. Recently, however, an external supplier has offered to sell one of the components for ModelX at a price of $30 per unit. The following information relates to High Tech's cost of producing the component internally Total Annual Cost for 20,000 Units $200,000 120,000 80,000 160,000 140,000 Per Unit $10 Direct Materials Direct Labor Variable Manufacturing Overhead Fixed overhead, traceable 4 s* Fixed overhead, allocated ** y supervisor's salary, % depreciation of special equipment 15. Which of the following is not a relevant cost to make the component? a. Variable manufacturing overhead b. Allocated fixed overhead and depreciation of special equipment c. Direct materials and direct labor d. Supervisor's salary and allocated fixed overhead 16. What is the total relevant cost to make the component? a. $16 b. $20 C. $24 d. $35 l. for making a capital budgeting decisie Npv C. IRR d. GMO 12. If the net present value is positive, then the profitability index is C.