11723119, 5:01 PM Exercise 8-10 Every year Pronghorn Industries manufactures 5,800 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: $ 5 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total 6 10 Flintrock, Inc., has offered to sell 5.800 units of part 231 to Pronghorn for $32 per unit. If Pronghorn accepts Flintrock's offer, Its freed-up facilities could be used to earn $13,200 in contribution margin by manufacturing part 240. In addition, Pronghorn would eliminate 40% of the fixed overhead applied to part 231. (a) Calculate total relevant cost to make and net cost to buy. Total relevant cost to make Net relevant cost to buy (b) Should Pronghorn accept Flintrock's offer