आधुनिक वित्तीय प्रबंधन और प्रबंधकीय लेखांकन का प्राथमिक उद्देश्य ____________ है।

Statement I: When a plant operates at full capacity, make-or-buy decisions should consider opportunity cost along with variable cost. Statement II: When spare capacity exists, the variable cost of making is compared with the purchase price.

Which of the following is most relevant in a make-or-buy decision when spare capacity exists?