1- Total relevant cost to make? 2- Total relevant cost to buy ?

Every year Pina Industries manufactures 5,900 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Crane, Inc., has offered to sell 5,900 units of part 231 to Pina for $33 per unit. If Pina accepts Crane's offer, its freed-up facilities could be used to earn $11,300 in contribution margin by manufacturing part 240 . In addition, Pina would eliminate 50% of the fixed overhead applied to part 231