2. The Albany Company manufactures Part No. 498 for use in its production line. The manufacturing cost per unit for 35,000 units of Part No. 498 is as follows: Click to see the manulacturing cost per unit.) Read part 21 s requirement. 2. The Abbany Company manufactures Part No. 498 for use in its production line. The manufacturing cost per unit for 35,000 units of Part No. 498 is as follows: (Cilck to see the manufacturing cost per unit.) For Abany to achieve an overall savings of $15,000, the amount of relevant costs that would have to be saved by using the released faclities in the manufacture of Part No. 575 would be which of the following: (a) $175,000, (b) $295,000, (c) $15,000 or (d) $455,000? Show your calculations. What other factors might Albany consider before outsourcing to Bench? Begin by selecting the labels to calculate the relevant costs that would have to be saved and then enter in the supporting calculations. Data table The Bench Company has offered to sell 35,000 units of Part No. 498 to Albany for $52 per unit. Albany will make the decision to buy the part from Bench if there is an overall savings of at least $15,000 for Albany. If Albany accepts Bench's offer, $5 per unit of the fixed overhead allocated would be eliminated. Furthermore, Albany has determined that the released facilities could be used to save relevant costs in the manufacture of Part No. 575