P19.36 LO 19.6 CHAPTER NINETEEN INFORMATION FOR DECISIONS: RELEVANT COSTS AND BENEFITS 951 Make-or-buy: manufacturer For several years, Rockhampton Flow Technology (RFT) has purchased 10000 pumps annually from Prime Ltd. Because the price keeps increasing, reaching $68 per unit last year, RFT's management has asked for an estimate of the cost of manufacturing the pump in RFT's facilities.