ABC Company currently buys a component part for $5 per unit. ABC Company beleves that making the part would require $1.30 per unit of direct materials and $1.00 per unit of direct labor. ABC Company allocates overhead using a predetermined overhead rate of 210% of direct labor cost. ABC Company estimates an incremental overhead rate of $0.70 per unit to make the part 1-a. What are the relevant costs for ABC Company to make or buy the part? (Round your answers to 2 decimal places.) Per Unit Make 3.00 5.00 Buy 1-b. Should ABC Company make or buy the part? OMake Buy