3. Yahoo Corporation needs 15,000 units of a certain part to use in its for its final product. If Yahoo buys the part from Google Company instead of making it, Yahoo could not use the released facilities in another manufacturing activity; thus all of the fixed manufacturing overhead applied will continue regardless of what decision is made. Accounting records provide the following data: Yahoo's cost to make the part consists of the following: Direct materials, $3 Direct labor, S12 Variable manufacturing overhead, $13 Fixed manufacturing overhead, $8 Cost per unit to buy the part from the Google Company, $27 a. In deciding whether to make or buy the part, determine Yahoo's total relevant costs to make the part. b. What should Yahoo's decision be, and what is the total cost savings that would result