Fixed Overhead 40,000 If Carter purchases the component externally, $ 30,000 of the fixed costs can be avoided. At what external price for the 100 units is the company indifferent between making or buying? 6. Mink Manufacturing is unsure of whether to sell its product assembled or unassembled. The unit cost of the unassembled product is $ 60 and Mink would sell it for $ 130. The cost to assemble the product is estimated at $ 42 per unit and the company believes the market would support a price of $ 170 on the assembled unit. What decision should Mink make? 7. A company decided to replace an old machine with a new machine. Which of the following is considered a relevant cost?