Direct material cost (bought in parts) $40 Direct material cost : all of the parts currently proposed for the webcam are bespoke parts. However most of these can actually be replaced with standard parts costing 55%less. However 3 if bespoke parts which currently account for 20% of the estimated direct material cost cannot be replaced although an alternative supplier charging 10% less has been sourced for these parts. What is the direct material cost per unit in light of new information? Its a bit of confusion this question about the replaced part and not replaced part. Im not understanding. Pls explain sir