A company uses 13,000 of part X to make one of its products. The following per unit costs relate to part X: Variable manufacturing costs Supervisor's salary Depreciation of special equipment 18.40 3.40 1.90 6.50 $30.20 Allocated general overhead Total cost An outside supplier has offered to make the part for $29.80 per unit. If the offer is accepted the supervisor's salary and all variable manufacturing costs can be avoided the special equipment is has no salvage value or other use .allocated general overhead is an unavoidable cost the space used to make the part could be used to make more of the company's other products, generating an additional segment margin of $25,000 per year. The relevant cost to make the Part X would be: $392,000. $283,400. $308,400. $333,100.