13. curly inc. is considering whether to continue to make a component or to buy it from anoutside supplier. the company uses 16,000 of the components each year. the unit product cost ofthe component according to the company's cost accounting system is given as follows:assume that direct labor is a variable cost. of the fixed manufacturing overhead, 30% isavoidable if the component were bought from the outside supplier. in addition, making thecomponent uses 1 minutes on the machine that is the company's current constraint. if thecomponent were bought, this machine time would be freed up for use on another product thatrequires 2 minutes on the constraining machine and that has a contribution margin of $8.10 perunit. when deciding whether to make or buy the component, what is the maximum price thecompany would pay if it decides to buy?a. $20.60b. $17.52c. $24.65d. $21.57e. $23.52