a) Calculate total relevant cost to make and net relevant cost to buy

b) should Grouper accept Sunlands offer?

Every year Grouper Industries manufactures 5,300 units of part 231 for use in its production cycle. The per unit costs of part 231 are as follows: Direct materials $5.00 Direct labor 11.00 Variable manufacturing overhead 8.00 Fixed manufacturing overhead 10.00 Total $34.00 Sunland, Inc., has offered to sell 5,300 units of part 231 to Grouper for $33 per unit. If Grouper accepts Sunland's offer, its freed-up facilities could be used to earn $12,100 in contribution margin by manufacturing part 240. In addition, Grouper would eliminate 50% of the fixed overhead applied to part 231