Your company makes BBQ$\text{'}$s from scratch $-$ that is to say, you currently make all of the components for the BBQ$\text{'}$s from their raw materials $($sheet metal, paint, nuts & bolts, etc.$)$

Component $"$A$",$ of which you make $3,000$ units per month, costs you $$28\mathrm{.}00$ in variable costs per unit and $$12\mathrm{.}00$ per unit in fixed costs, for a total cost of $$40$ per unit based on the $3,000$ units per month.

A supplier has offered to sell you $3,000$ units per month of component $"$A$"$ for $$31\mathrm{.}00$ per unit. Assuming the relevant "dollars and cents" work out to accept the offer, what other factors should you consider before accepting the offer?

Question $16$ options:

all of the listed answers are correct

"sunk costs" associated with your operation

"committed costs" associated with your operation

none of the listed answers are correct