3.

Part JT is used in one of Timberlake's products. The company's Accounting Department reports the following costs of producing the 12,000 units of the part that are needed every year. Direct Materials \$4.51 Direct labor $1.77 Variable overhead $2.75 Supervisor's salary $3.28 Depreciation of special equipment $2.87 Allocated general overhead $1.82 An outside supplier has offered to make the part and sell it to the company for $14.44 each. If this offer is accepted, the supervisor's salary and all of the variable costs, including direct labor, can be avoided. The special equipment used to make the part was purchased many years ago and has no salvage value or other use. The allocated general overhead represents fixed costs of the entire company. If the outside supplier's offer were accepted, only $5487 of these allocated general overhead costs would be avoided. What is the relevant TOTAL cost (NOT per unit) to make the part? Round only your final answer to the nearest dollar and enter as a positive number (no sign). Do not round intermediate calcuations