ABC Company currently buys a component part for 57 per unit ABC Company believes that making the part would require $4.30 per unit of direct materials and $110 per unit of direct labor. ABC Company allocates overhead using a predetermined overhead rate of 225% of direct labor cost. ABC Company estimates an incremental overhead rate of $0.60 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 Buy 1-b. Should ABC Company make or buy the part? Make Buy