2 Han Products manufactures 23,000 units of part S-6 each year for use on its production line. Al this level of activity, the cost per unit for part S-6 is: Direct materials Direct labor $ 4.20 5.00 Fixed manufacturing overhead Total cost per part 23.50 for $43.50 per part If Han Products accepts this offer, the facilities now being used to manufacture part S-6 could be re 1,000. However, Han Products has determined that two-thirds of the fixed manufacturing overhead being appled to parit S-6 would continue even ipart $-6 were An outside supplier has offered to sell 23,000 units of part S-8 each year to Han Products f purchased from the otside ppler. Required e per unt and total relevant cost for baying and making the product.(Round your "per unit" answers to 2 decimal places.) 23,000 Units Costs Cost of making Direct materials Direct labor Variable ovehead Fxed overhead Total cost 0.000.00 S How much will profts increase or decrease f the outside supplier's offer is accepted