04: KBB Company manufactures 12,000 units of part 101 for its production cycle. The costs per unit of part 101 are as follows: Direct materials Direct labor Variable factory overhead Fixed factory overhead Total costs $5 9 7 2 $23 Fun, Inc., has offered to sell 5,000 units of part101 to KBB for $20 per unit. If KBB accepts Fun offer, its freed-up facilities could be used to earn $6,000 in contribution margin by manufacturing part 202. In addition, KBB would eliminate 75% of the fixed overhead applied to part 101. Required: 1- What costs are relevant to this decision? Why