Make or Buy Decision; Opportunity Cost. Golden, Inc., has been manufacturing 5,000 units of Part 10541 per year. It is used in the manufacture of one of its products. At this level of production, the cost per unit of manufacturing Part 10541 is as follows: Direct materials Direct labor Variable overhead. Fixed head. Total $2.00 8.00 4.00 6.00 20:00 BrownCompany has offered to sell Golden 5,000 units of Part 10541 for $19 per unit. Golden has determined that it could use the facilities persently used to manufacture Part 10541 to manufacture Product RAC and generate an operating profs of $4,000. Golden also has determined that two-thirds of the fixed overhead will continue to be incurred even if Part 10541 is purchased from Brown. Determine the difference between the relevas costs to make and to buy. (AICPA adapted